Wedona Energy Consultants prepares adjusting entries monthly. Based on an analysis of the unadjusted trial balance at January 31 , 2023, the following information was avallable for the preparation of the January 31,2023 , month-end adjusting entries: a. Equipment purchased on November 1 of this accounting period for $12,720 is estimated to have a useful life of 2 years. After 2 years of use, it is expected that the equipment will be scrapped due to technological obsolescence b. Of the $10,700 balance in Unearned Consulting Revenue, $8,000 had been earned c. The Prepaid Rent account showed a balance of $11,400. 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 $17,800 e. One month of interest had accrued at the rate of 6% per year on a $28,000 note payable. f. Unrecorded and uncollected consulting revenues at month-end were $5,800. 9. A $2.880 insurance policy was purchased on April 1 of the current accounting perlod and debited to the Prepaid insurance account Coverage began April 1 for 18 months. h. The monthly depreciation on the office furniture was $590 1. Repair revenues accrued at month-end totalled $2,700. J. The Store Supplies account had a balance of $730 at the beginning of January. During January, $1,710 of supplies were purchased and debited to the Store Supplies account. At month-end, a count of the supplies revealed a balance of $580. 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