Using the journal entires complete general ledger, trial balance and adjusting entires. EQUIREMENT #$2$: Post the January journal entries to the following T$-$Accounts and compute ending balances. REQUIREMENT #$3$: Prepare a trial balance for Janurary in the space

below.

Moonlight Bay Inn

Trial Balance

January $31$Requirement #$4$: Prepare adjusting entries using the following intormation in the

General Journal below. Show your calculations!

a$)$ Depreciation of the house

b$)$ Depreciation of the furniture

c$)$ Interest on the promissory note

d$)$ Recognition of the expired portion of the insurance

e$)$ Recognition of a portion of the guest's deposit

f$)$ Wages earned during the second half of January amount to $$5,120$ and will be paid

on February $3.$

g$)$ Cleaning supplies on hand on January $31$ amount to $$230.$

h$)$ A gas and electric bill that is received from the city amounts to $$740$ and is payable

by February $5.$

i$)$ Income taxes are to be accrued at a rate of $30\%$ of income before taxes.

Requirement #$5$: Post the adjusting entries on Janurary $31$ below to the General

Ledger T$-$accounts and compute adjusted balances. Just add to the balances that

are already listed. $($Omit explanations$)$

General Journal