Need Step two $(2)$ steps and answers.

Write in General Journal format as stated in one of the pictures.

Need Date, account, debit or credit. Each question A$-$H has one General Journal entry

Morgan Dance Inc. provides ballet, tap, and jazz dancing instruction to promising young dancers. Morgan began operations in January and is preparing its first monthly financial statements. The following items describe Morgan$$s transactions in January:

a$.$ Morgan requires that dance instruction be paid in advance$$either monthly or quarterly. On January $1,$ Morgan received $$4,100$ for dance instruction to be provided during the current year.

b$.$ On January $31,$ Morgan noted that $$835$ of dance instruction revenue is still unearned.

c$.$ On January $20,$ Morgan$$s hourly employees were paid $$1,405$ for work performed in January.

d$.$ Morgan$$s insurance policy requires semiannual premium payments. Morgan paid the $$3,600$ insurance policy that covered the first half of the year in December of the previous year.

e$.$ When there are no scheduled dance classes, Morgan rents its dance studio for birthday parties for $$110$ per two$-$hour party. Four birthday parties were held during January. Morgan will not bill the parents until February.

f$.$ Morgan purchased $$310$ of office supplies on January $10.$

g$.$ On January $31,$ Morgan determined that office supplies of $$95$ were unused.

h$.$ Morgan received a January utility bill for $$720.$ The bill will not be paid until it is due in February.

Required:

$1.$ Identify whether each transaction is an adjusting entry or a regular journal entry. If the entry is an adjusting entry, identify it as an accrued revenue, accrued expense, deferred revenue, or deferred expense.

$2.$ Prepare the entries necessary to record the transactions above.