Additional data at January 31, 2012: a. Supplies consumed during the month, USD1,400. Half is selling expense, and the other half is general expense. to. Depreciation for the month: building, USD3,800; furniture, USD4,600. Onefourth of depreciation is selling expense, and threefourths is general expense. c. Unearned sales revenue earned during January, USU-4,420. d. Accrued salaries, a general expense, USD1,100. e. Inventory on hand, USD63,460. St Paul uses the perpetual inventory system. Requirements 1. Using fourcolumn accounts, open the accounts listed on the trial balance, inserting their unadjusted balances. Date the balances of the following accounts January 1: Supplies; Building; Accumulated depreciationbuilding; Furniture; Accumulated depreciation furniture; Unearned sales revenue; and Tarsus, capital. Date the balance of Tarsus, drawing, January 31. Also open the Income summary account. 2. Enter the trial balance on a worksheet, and complete the worksheet for the month ended January 31, 2012. St. Paul Technology groups all operating expenses under two accounts, Selling expense and General expense. Leave two blank lines under Selling expense and three blank lines under General expense. 3. Prepare the company's multi-step income statement and statement of owner's equity for the month ended January 31, 2012. Also prepare the balance sheet at that date in report form. 4. Journalize the adjusting and closing entries at January 31. 5. Post the adjusting and closing entries