Problem For the problems, please show your work and handwrite your responses Kite Surfing Instruction Company started its business on mury and has the below adjusted trial balance at January 31, 2021 Kite Surfing instruction Unadjusted Trial Balance January 31, 2021 Acc No. Account Di 101 Cash $23.500 103 Accounts receivable 4.600 104 Supplies 2,000 105 Prepaid insurance 6.000 120 Equipment 40,000 201 Accounts payable $ 2,300 205 Uneamed revenue 12.000 301 Common stock 25,000 303 Dividends 3500 400 Service revenue 57 800 601 Salaries and wages expense 12.500 Totals $ 97,100 S 97.100 Additional accounts include Accumulated Depreciation (121). Supplies expense (602). Insurance expense (603), Depreciation expense (604) and Utility expense (605) At the end of the month, an analysis of the accounts shows the following 1.) A count of supplies shows that $1,500 remains at January 31 2.) The insurance policy was purchased on January 1"and covers 12 months 3) The equipment depreciates at $555 per month 4.) of the uneared revenue has now been camed in the month 5.) The company received the January utility bill for $100. They will pay the bill next month. 6.) The company had completed $2,700 of work in the month but had not yet billed the clients for this work. Requirement 1: Prepare any adjusting joumal entries needed in January 31, 2021 for the company General journal paper is provided on the next page for your convenience. Venom Kite Surfing Instruction Company General Journal Date Accounts RO Db Cro Version Requirement 3: Prepare the company's adjusted trial balance at January 31, 2021