$1.$ Prepare the journal entry to record the invoice for and payment of the annual workers compensation insurance.

$2.$ Prepare the monthly journal entries $($January $-$ December, $2024)$ to amortize the workers compensation insurance.

$3.$ Review the depreciation expense summary. Prepare the depreciation journal entry for September $2024.$

$($I have already filled it out but I am not sure if my entries are correct.$)$