a. Record all adjusting journal entries needed at January 31. Ignore income taxes.
b.Record the adjusting entry for receipt of a $1,400 bill for January utility services. Payment is due February 15.
c. Record the adjusting entry for supplies on hand on January 31 that are counted and determined to have cost $270.
d. Record the adjusting entry for FDI's completion by January 31 of 60% of the deliveries for the customer who paid in advance on January 20.
e. Record the adjusting entry for the accrual of one month of interest on the bank loan.
f. Record the adjusting entry for depreciation for the month of January, equal to one-twelfth of the annual depreciation expense.
g. Record the adjusting entry for salaries earned by employees for the period from January 16–31, which are $1,150 per employee and will be paid on February 3.
h. Record the adjusting entry to adjust the prepaid asset accounts for insurance as needed.