Wedona Energy Consultants prepares adjusting entrles monthly. Based on an analysls of the unadjusted trial balance at January 31 , 2023, the following information was avallable for the preparatlon of the January 31,2023 , month-end adjusting entrles: a. Equipment purchased on November 1 of this accounting perlod for $30,720 is estimated to have a useful life of 4 years. After 4 years of use, it is expected that the equipment will be scrapped due to technological obsolescence. b. Of the $11,800 balance in Unearned Consulting Revenue, $9,100 had been earned. c. The Prepald Rent account showed a balance of $14,700. This was pald on January 1 of this accounting perlod and represents six months of rent commencing on the same date. d. Accrued wages at January 31 totalled $18,900. e. One month of Interest had accrued at the rate of 3% per year on a $50,000 note payable. 1. Unrecorded and uncollected consulting revenues at month-end were $6,350. g. A $3,870 Insurance policy was purchased on Aprill 1 of the current accounting perlod and debited to the Prepald Insurance account. h. The monthly depreclation on the office furniture was $645. 1. Repair revenues accrued at month-end totalled $3,800. J. The Store Supplles account had a balance of $840 at the beginning of January. During January, $1,820 of supplles were purchased and debited to the Store Supplies account. At month-end, a count of the supplles revealed a balance of $690. Assume Wedona Energy uses the stralght-line method to depreclate its assets. Requlred: Prepare adjusting journal entrles for the month ended January 31,2023, based on the above