Wedona Energy Consultants prepares adjusting entries monthly. Based on an analysis of the unadjusted trial balance at January 31 , 2023, the following information was available for the preparation of the January 31,2023 , month-end adjusting entries: a. Equipment purchased on November 1 of this accounting period for $27,360 is estimated to have a useful life of 4 years. After 4 years of use, it is expected that the equipment will be scrapped due to technological obsolescence. b. Of the $11,100 balance in Unearned Consulting Revenue, $8,400 had been earned. c. The Prepaid Rent account showed a bolance of $12,600. This was paid on January 1 of this accounting period and represents six months of rent commencing on the same date. d. Accrued wages at January 31 totalled $18,200. e. One month of interest had accrued at the rate of 4% per year on a $36,000 note payable. f. Unrecorded and uncollected consulting revenues at month-end were $6,000. g. A $3,240 insurance policy was purchosed on April 1 of the current accounting period and debited to the Prepaid Insurance account. Coverage began April 1 for 18 months. h. The monthly depreciation on the office furniture was $610. 1. Repair revenues accrued at month-end totalled $3,100. j. The Store Supplies account had a balance of $770 at the beginning of Januory. Duting January. $1,750 of supplies were purchased and debited to the Store Supplies occount. At month-end, a count of the supplies revealed a balance of $620. Assume Wedona Energy uses the straight-line method to depreciate its assets. Required: Prepare adjusting journal entries for the month ended Jonuary 31,2023 , based on the above