Wedona Energy Consultants prepares adjusting entries monthly. Based on an analysis of the unadjusted trial balance at January $31,2023,$ the following information was available for the preparation of the January $31,2023,$ month$-$end adjusting entries:

a$.$ Equipment purchased on November $1$ of this accounting period for $$21,600$ is estimated to have a useful life of three years. After three years of use, it is expected that the equipment will be scrapped due to technological obsolescence.

b$.$ Of the $$11,400$ balance in Unearned Consulting Revenue, $$8,700$ had been earned.

c$.$ The Prepaid Rent account showed a balance of $$13,500.$ This was paid on January $1$ of this accounting period and represents six months of rent commencing on the same date.

d$.$ Accrued wages at January $31$ totalled $$18,500.$

e$.$ One month of interest had accrued at the rate of $4\%$ per year on a $$42,000$ note payable.

f$.$ Unrecorded and uncollected consulting revenues at month$-$end were $$6,150.$

g$.$ A $$3,510$ insurance policy was purchased on April $1$ of the current accounting period and debited to the Prepaid Insurance account. Coverage began April $1$ for $18$ months.

h$.$ The monthly depreciation on the office furniture was $$625.$

i$.$ Repair revenues accrued at month$-$end totalled $$3,400.$

j$.$ The Store Supplies account had a balan$$e of $$800$ at the beginning of January. During January, $$1,780$ of supplies were purchased and debited to the Store Supplies account. At month$-$end, a count of the supplies revealed a balance of $$650.$

Assume Wedona Energy uses the straight$-$line method to depreciate its assets and also assume December $31$ year end.