This January transaction so this project is start from January through March I already share February and March transactions they all need to be work on General journal, General ledger, Adjusted trial balance

January Transactions 1-Jan Performed car repair services and received cash at the time of sale, $5,670. 2-Jan Paid for the car parts purchased on account last year, $1,005 4-Jan Paid wages and salaries for $3,420, part of which was accrued in December. 10-Jan Paid the utility bill that was already accrued in December in utilities payable. 16-Jan Collected cash from credit sales made last year, $2,800. 20-Jan Purchased $6,200 of equipment, paid $3,100 cash and issued a note for $3,100. 22-Jan Performed car repair services on account, $3,810. 27-Jan Paid dividends to the company's owners, $620. 5 January Adjusting Entries 6 31-Jan The estimated depreciation on building and equipment is $920. 7 31-Jan One month of rent has expired, $950. The annual interest rate is 6% on all notes and paid quarterly. It was last paid on 18 31-Jan Dec 31 of the prior year. Round to the nearest dollar. 19 31-Jan The supplies remaining at the end of the month was $580. 20 31-Jan Accrued wages and salaries worked in January that will be paid 2-4, $1,920. 21 31-Jan The estimated income taxes for the month is $780. 23 Part 3 24 February Transactions 25 1-Feb Paid six months of rent in advance, $5,700. 26 4-CakInaid winner and colarise fad do 230 part of which one sacred in Bound