$1.$ 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 $2024.$

Workers Compensation Annual Insurance Premium

Invoice Date: December $1,2023$

Project# Premium Period Annual Premium

$100001/1/2024-12/31/2024$ $$12,833\mathrm{.}00$