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 $23,760 is estimated to have a useful life of 3 years. After 3 years of use, it is expected that the equipment will be scrapped due to technological obsolescence. b. Of the $12,000 balance in Unearned Consulting Revenue, $9,300 had been earned. c. The Prepaid Rent account showed a balance of $15,300. 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 $19,100. e. One month of interest had accrued at the rate of 3% per year-on a $54,000 note payable. f. Unrecorded and uncollected consulting revenues at month-end were $6,450. g. A $4,050 insurance policy was purchased 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 $655. i. Repair revenues accrued at month-end totalled $4,000. j. The Store Supplies account had a balance of $860 at the beginning of January. During January, $1,840 of supplies were purchased and debited to the Store Supplies account. At month-end, a count of the supplies revealed a balance of $710. Assume Wedona Energy uses the straight-line method to depreciate its assets. Required: Prepare adjusting journal entries for the month ended January 31,2023 , based on the above