On january 1, 2018, the general ledger of dynamite fireworks includes the following account balances: accounts debit credit cash $ 24,100 accounts receivable 5,500 supplies 3,400 land 53,000 accounts payable 3,500 common stock 68,000 retained earnings 14,500 totals $ 86,000 $ 86,000 during january 2018, the following transactions occur: january 2 purchase rental space for one year in advance, $6,900 ($575/month). january 9 purchase additional supplies on account, $3,800. january 13 provide services to customers on account, $25,800. january 17 receive cash in advance from customers for services to be provided in the future, $4,000. january 20 pay cash for salaries, $11,800. january 22 receive cash on accounts receivable, $24,400. january 29 pay cash on accounts payable, $4,300. the following information is available on january 31, 2018. rent for the month of january has expired. supplies remaining at the end of january total $3,100. by the end of january, $3,425 of services has been provided to customers who paid in advance on january 17. unpaid salaries at the end of january are $5,590.1purchase rental space for one year in advance, $6,900 ($575/month).2purchase additional supplies on account, $3,800.3provide services to customers on account, $25,800.4receive cash in advance from customers for services to be provided in the future, $4,000.5pay cash for salaries, $11,800.6receive cash on accounts receivable, $24,400.7pay cash on accounts payable, $4,300.8record the adjusting entry for rent. rent for the month of january has expired.9record the adjusting entry for supplies. supplies remaining at the end of january total $3,100.10record the services provided to customers who paid in advance. by the end of january, $3,425 of services has been provided to customers who paid in advance on january 17.11record the adjustment for salaries payable. unpaid salaries at the end of january are $5,590.12record the entry to close the revenue accounts.13record the entry to close the expense accounts.