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:

Equipment purchased on November $1$ of this accounting period for $$13,440$ 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.

Of the $$11,000$ balance in Unearned Consulting Revenue, $$8,300$ had been earned.

The Prepaid Rent account showed a balance of $$12,300.$ This was paid on January $1$ of this accounting period and represents six months of rent commencing on the same date.

Accrued wages at January $31$ totalled $$18,100.$

One month of interest had accrued at the rate of $6\%$ per year on a $$34,000$ note payable.

Unrecorded and uncollected consulting revenues at month$-$end were $$5,950.$

A $$3,150$ 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.

The monthly depreciation on the office furniture was $$605.$

Repair revenues accrued at month$-$end totalled $$3,000.$

The Store Supplies account had a balance of $$760$ at the beginning of January. During January, $$1,740$ of supplies were purchased and debited to the Store Supplies account. At month$-$end, a count of the supplies revealed a balance of $$610.$

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