This comprehensive problem is a continuation of Comprehensive Problem F:$4-1.$ Murphy Delivery Service has completed closing entries and the accounting cycle for $2025.$ The business is now ready to record January $2026$ transactions. Jan. $3$Collected $$200$ cash from customer on account. $5$Purchased Supplies on account, $$1,000.12$Performed delivery services for a customer and received $$3,000$ cash. $15$Paid employee salary, including the amount owed on December $31,$ $$4,100.18$Performed delivery services on account, $$1,350.20$Paid $$300$ on account. $24$Purchased fuel for the truck, paying $$200$ cash. $27$Completed the remaining work due for Unearned Revenue. $28$Paid office rent, $$2,200,$ for the month of January. $30$Collected $$3,000$ in advance for delivery service to be performed later. $31$Murphy withdrew cash of $$1,500.$ Requirements $1.$Record each January transaction in the journal. Explanations are REQUIRED. $2.$Post the transactions in the T$-$accounts. Dont forget to use the December $31,2025,$ ending balances as appropriate. $3.$Prepare an unadjusted trial balance as of January $31,2026.4.$Prepare a worksheet as of January $31,2026($optional$).5.$Journalize 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$.$ Supplies on hand, $$600.$ b$.$ Accrued Service Revenue, $$1,800.$ c$.$ Accrued Salaries Expense, $$500.$ d$.$ Prepaid Insurance for the month has expired. e$.$ Depreciation was recorded on the truck for the month. $6.$Prepare an adjusted trial balance as of January $31,2026.7.$Prepare Murphy Delivery Services income statement and statement of owners equity for the month ended January $31,2026,$ and the classified balance sheet on that date. On the income statement, list expenses in decreasing order by amount that is$,$ the largest expense first, the smallest expense last. $8.$Calculate the following ratios as of January $31,2026,$ for Murphy Delivery Service: return on assets, debt ratio, and current ratio.