Jordon James started JJJ Consulting on January 1.The following are the account balances at the end of the first month of business,before adjusting entries were recorded: 
Adjustment data:Supplies on hand at the end of the month,$200Unbilled consulting revenue,$700Rent expense for the month,$1,000Depreciation on equipment,$90
(a) Prepare the required adjusting entries,adding accounts as needed.
(b) Prepare an adjusted trial balance for JJJ Consulting as of January 31.
Definitions:
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The process of extracting a metal from its ore by heating and melting.
Carload
A shipping term denoting the minimum quantity of cargo required for a shipper to qualify for a reduced rate.
Hormone-Free
Refers to animals raised without the use of growth hormones, often used in reference to meat or dairy products.
Stress-Free
A state or condition where an individual experiences no or minimal stress, leading to a sense of calm and tranquility.
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