$1.$ A computer is purchased for $$1,521\mathrm{.}55$ on June $7,2014$ and a desk is purchased for $$1,444\mathrm{.}44$ on December $31,2014.$ Depreciation entries are recorded at the end of each month. What will be general journal adjusting entry on December $31,2014$ for the depreciation of these fixed assets, if tax basis $200\%$ MACRS is used?

$2.$ An office building is purchased for $$1,321,321\mathrm{.}32$ on $3/1/2021.$ Depreciation entries are recorded at the end of each month. Using tax basis, what will be the general journal adjusting entry on March $31,2023?$