Record the monthly journal entries as at January 31, 2021 a) Received the monthly bank statement. Bank service charges for the month are: b) The value of office supplies on hand at Jan 31 is: c) Annual amortization is as follows: Office Furniture & Equipment Building d) Current portion of long term debt is Bank Loans Mortgage payable e) Wages payable at the end of the month was 55.85 2,700.00 9,000.00 18,600.00 11,000.00 62,000.00 9,600.00