Wonderin Energy Consultants prepares adjusting entries monthjy. Based on an analysis 0 the unadjusted trial balance at January 31, 2020, the ollowing information was available for the preparation of the January 31, 2020, month-end adjusting entries: 1. Unrecorded and uncollected consulting revenue at month-end were $21 ,825. 2. One month of interest had accrued at the rate of 5% per year on a $111,250 note payable. 3. A $15,?50 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. 4. The Prepaid Rent account showed a balance of $39,?50. This was paid on January 1 of this accounting period and represents six months of rent commencing on the same date. 5. Of the $34,?50 balance in Unearned Consulting Revenue, $28,000 had been earned. 6. The Store Supplies account had a balance of $263 at the beginning of January. During January, $508 of supplies were purchased and debited to the Store Supplies account. At month-end, a count of the supplies revealed a balance of $225. F. Equipment purchased on November 1 of this accounting period for $85,000 is estimated to have a useful life of eight years, with an estimated salvage value of $4,500. Assume Wondering Energy, uses Straight Line Method to depreciate the asset