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 $$24,840$ 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.

Of the $$12,300$ balance in Unearned Consulting Revenue, $$9,600$ had been earned.

The Prepaid Rent account showed a balance of $$16,200.$ 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 $$19,400.$

One month of interest had accrued at the rate of $3\%$ per year on a $$60,000$ note payable.

Unrecorded and uncollected consulting revenues at month$-$end were $$6,600.$

A $$4,320$ 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 $$670.$

Repair revenues accrued at month$-$end totalled $$4,300.$

The Store Supplies account had a balance of $$890$ at the beginning of January. During January, $$1,870$ of supplies were purchased and debited to the Store Supplies account. At month$-$end, a count of the supplies revealed a balance of $$740.$

Assume Wedona Energy uses the straight$-$line method to depreciate its assets and also assume December $31$ year end.