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Question 3 [25 points] The following information is available for Vision Consulting Inc. January 31 for the month just ended. a. $350 of the insurance policy purchased in advance has expired. b. The estimated monthly depreciation on the furniture is $190. c. $100 of property taxes have accrued and are unrecorded. d. A review of the $1,200 unadjusted balance in the supplies account shows a balance on hand at the end of the month of $800. e. $5,900 of the $7,700 consulting fees paid to Vision Consulting Inc. in advance has not yet been earned. Prepare the required adjusting entries at January 31, 2014. Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (i.e., January 15 would be 15/Jan). For each journal entry, indicate how each account affects the balance sheet (Assets, Liabilities, Equity). Use + for increase and - for decrease. For example, if an account decreases equity, choose '-Equity' General Journal Page GJS Effect On Date Account/Explanation F Debit Credit Balance Sheet + - + + - + = +