You make adjusting journal entries for the month of January as needed. (Start with Journal no. Jan22.1.) You carefully consider the following: Math Revealed! used the straight-line method to determine depreciation expense for all office equipment. Monthly depreciation expense for the equipment purchased prior to 12/31 is $92.50. (Computer $75; Printer $10; Calculators $7.50) O Math Revealed! purchased $726 of furniture on 1/3. You expect the furniture to last 4 years, with a $150 salvage value. You take a full month depreciation on the furniture. Two computers ($1,260) and three calculators ($441) were also purchased on 1/3. You expect the computers to have a 3-year life (no salvage value) and the calculators to have a 3-year life ($63 salvage value). You take a full month depreciation on the equipment. On 1/29, shelving was installed. The cost of the shelving was $820. You expect the shelving to last for the term of the lease (24 months). You estimate the salvage value at $100 at the end of the 2 years. You started using the shelving on February 1. You check the supplies on hand. You estimate that $120 of supplies were used during January. You charge the amount to a new account (Tutoring supplies expense, a sub-account of Office and Tutoring Costs). You use 632 as the account number and Other Business Expenses as the detail type. The insurance policy premium paid in January was $360. The policy term is 1/1-12/31/22. You check to make sure that all the revenue recorded in January was earned during the month. You realize that the $3,000 paid by Teacher's College on 1/27 was for a workshop to be held in February. O You also take a look at INV-1009 to Annie Wang. Half of the $400 billed on 1/14 was for February tutoring. TIP: Consider whether you need a new account here. Choose an account number that