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 $18,720 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 $10,600 balance in Unearned Consulting Revenue, $7,900 had been carned. c. The Prepaid Rent account showed a balance of $11,100. 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 $17,700 e. One month of interest had accrued at the rate of 6% per year on a $26,0 co note payable. f. Unrecorded and uncollected consulting revenues at month-end were $5,750. g. A \$2,790 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 $585. i. Repair revenues accrued at month-end totalied $2.600. j. The Store Supplies account had a balance of $720 at the beginning of January. During January, $1,700 of supplles were purchased and debited to the Store Supplies account. At month-end, a count of the supplies revealed a balance of $570