ev Av Ao Ev Normal No Spacing Q2. (25 marks) 1. The unadjusted trial balance of The Micheal Industries Ltd. at January 31, 2019, appears below. Micheal Industries Ltd. Trial Balance September 30th 2019 5 8,000 10,000 3.000 2.000 36.000 Gash Accounts receivable Prepaid rem Supplies Furniture Accumulated depreciation Accounts payable Salary payable Share capat Retained earnings (December 31, 2013) Dividends SER Salary expens $ 3.000 10.000 26,000 13,000 4.000 HO 2 open Deprecations Supps Total imme I Adjustment data: a) Accrued service revenue at January 31, $2,000 b) Prepaid rent expired during the month. The unadjusted prepard balance of $3,000 relates to the period January through March c) Supplies used during January, $2,000 d) Depreciation on furniture for the month. The estimated useful life of the furniture is three e) years 1) Accrued salary expense at January 31 for Monday, Tuesday, and Wednesday. The five- day weekly payroll of $5,000 will be paid on Friday, February 2 Requirements Prepare the adjusting entries of Micheal Industries Ltd at January 31, 2019