January $31$ Issued Checks $1023-1027$ for $$65,600$ to pay the monthly salaries of the regular employees and three part$-$time workers.

January $31$ Issued Check $1028$ for $$24,000$ for personal use.

January $31$ Issued Check $1029$ for $$8,300$ to pay for maintenance services for the month.

January $31$ Purghased additional equipment for $$30,000$ from Contemporary Equipment Company; issued Check $1030$ for $$20,000$ and bought the rest on credit. The equipment has a five$-$year life and no salvage value.

January $31$ Sold services for $$15,200$ in cash and $$3,240$ on credit on January $31.$ ADJUSTMENTS

January $31$ Compute and record the adjustment for supplies used during the month. An inventory taken on January $31$ showed supplies of $$9,400$ on hand.

January $31$ Compute and record the adjustment for expired insurance for the month.

January $31$ Record the adjustment for one month of expired rent of $$4,000.$

January $31$ Record the adjustment for depreciatict of $$183$ on the old equipment for the month. The first adjustment for depreciation for the new equipment will be recorded in February.