Adjustment Data

Adjustment data for month$-$end adjustments:

a$.$ Commission revenue received in advance that had not been earned

at January $31,$$$42,000.$

b$.$ Rent still prepaid at January $31,$$$2,300.($Hint: Calculate the amount

of the rent that was used up$.)$

c$.$ Supplies used during the month, $$2,600.$

d$.$ Amortization on furniture for the month, $$3,000.$

e$.$ Amortization on building for the month, $$2,900.$

f$.$ Accrued salaries expense at January $31$ in the amount of $$3,900.$