What are the adjusting entries for these events?

Accrue interest expense on the note assuming that the date of the loan was January 2 (use 30/360 and round to the nearest dollar).

Supplies on hand at January 31 total $200.

Assume that all of the equipment was purchased at the beginning of January. Record January depreciation expense using the straight-line method (round to the nearest dollar).

The cash advance is earned ratably over the 5-month period.

The company has earned $330 of revenue that has not yet been billed to customers.

Jackson pays its employees on the first of every month. Salaries earned during the month of January total $2,060.

On January 29, Jackson received the current month's utility bill for $150. The bill is due on February 16.

Jackson estimates that the company will pay an income tax rate of 11%.

Based off these journal entires:

Issued common stock in exchange for $4,000 cash.

Borrowed $5,000 by issuing a 2-year, 10% note payable to SunTrust Bank.

Paid $900 for January rent.

Purchased supplies on account for $450 from Traveler's Supply Company.

Purchased equipment for $7,200 cash from DSI Computer Company. The equipment has a 3 year life and a $1,200 salvage value.

Purchased additional equipment from Bebo's Office Supply Co., paying cash of $1,350 and putting $1,500 on account. The equipment has a 5 year life and $450 salvage value.

Paid $125 for advertisements to run in the current month and $375 for ads to run in February-April.

Paid the January insurance premium of $225.

Performed services for $2,625 cash.

Received cash advance of $5,125 for services to be performed on a 5- month contract beginning in January.

Performed services and billed customers $1,500.

Made a $600 payment on account to Traveler's Office Supply Company .

Collected $1,300 from customers on account.

Declared and paid dividends of $1,000 cash.

The unadjusted trail balance is :

Cash	6,275
Supplies	450
Accounts Rec.	200
Prepaid Advertising	375
Equipment	10,050
Accum. Depr.
Notes Payable
Interest Payable		5,000
Unearned Revenue		5,125
Accounts Payable		1,350
Utilities Payable
Inc. Taxes Payable
Sal. & Wages Pay.
Common Stock		4,000
Dividends	1,000
Retained Earnings
Service Revenue		4,125
Sal. & Wages Exp.
Depr. Exp.
Insurance Expense	225
Utilities Expense
Income Tax Exp.
Interest Exp.
Suppies Expense
Rent Expense	900
Advertising Exp.	125
	19,600	19,600