During January 2021, the following transactions occur: January 2 Purchase rental space for one year in advance, $10,200 ($850/month). January 9 Purchase additional supplies on account, $4,900. January 13 Provide services to customers on account, $26,900. January 17 Receive cash in advance from customers for services to be provided in the future, $5,100. January 20 Pay cash for salaries, $12,900. January 22 Receive cash on accounts receivable, $25,500. January 29 Pay cash on accounts payable, $5,400. 3. Prepare an adjusted trial balance as of January 31, 2021.