JUST NEED STEP #2 please

dec 31 balance=4100

ending dec 31 balance is 21500

This comprehensive problem is a continuation of Comprehensive Problem 1. Murphy Delivery Service has completed closing entries and the accounting cycle for 2018 . The business is now ready to record January 2019 transactions: Jan. 3 Collected 5200 cash from customer on account. 5 Purchased office rupplies on account, 51,000. 12 Performed delivery services tor a customer and received $3,000cash. 15 Paid employee salary, including the amount owed on December 31, \$4, 100. 18 Performed detiveryservices on account, $1,350. 20 Paid $300 on account. 24 Purchased fuel for the truck, paying 5200 cash: 2). Completed the remaining work due tor Uneamed Revenue. 28 Paid ottice rent, 52,200 , for the month of January. 30 Collected 53,000 in advance for delivery service to be performed latec. 31 Murptry withdrew cash of 51.500: 1. Record each January transaction in the journal. Explanations are not required. 2. Post the transactions in the T-accounts. Don't forget to use the December 31, 2018, ending balances as appropriate 3. Prepare an unadjusted trial balance as of January 31, 2019 4. Prepare a worksheet as of January 31, 2019 (optional). 5. Joumalize the adjusting entries using the following adjustment data and also by reviewing the journal entries prepared in Requirement 1. Post adjusting entries to the T-accounts. Adjustment data: a. Office Supplies on hand, $600. b. Accrued Service Revenue, $1,800. c. Accrued Salaries Expense, $500. d. Prepaid insurance for the poonth has expired. e. Depreciation was recorded on the truck for the month. This comprehensive problem is a continuation of Comprehensive Problem 1. Murphy Delivery Service has completed closing entries and the accounting cycle for 2018 . The business is now ready to record January 2019 transactions: Jan. 3 Collected 5200 cash from customer on account. 5 Purchased office rupplies on account, 51,000. 12 Performed delivery services tor a customer and received $3,000cash. 15 Paid employee salary, including the amount owed on December 31, \$4, 100. 18 Performed detiveryservices on account, $1,350. 20 Paid $300 on account. 24 Purchased fuel for the truck, paying 5200 cash: 2). Completed the remaining work due tor Uneamed Revenue. 28 Paid ottice rent, 52,200 , for the month of January. 30 Collected 53,000 in advance for delivery service to be performed latec. 31 Murptry withdrew cash of 51.500: 1. Record each January transaction in the journal. Explanations are not required. 2. Post the transactions in the T-accounts. Don't forget to use the December 31, 2018, ending balances as appropriate 3. Prepare an unadjusted trial balance as of January 31, 2019 4. Prepare a worksheet as of January 31, 2019 (optional). 5. Joumalize the adjusting entries using the following adjustment data and also by reviewing the journal entries prepared in Requirement 1. Post adjusting entries to the T-accounts. Adjustment data: a. Office Supplies on hand, $600. b. Accrued Service Revenue, $1,800. c. Accrued Salaries Expense, $500. d. Prepaid insurance for the poonth has expired. e. Depreciation was recorded on the truck for the month