2. Make adjusting entires at January 31, 2023. ADJ1: Make an adjusting entry at January 31, 2023, to record one month of depreciation for the cleaning equipment. The cleaning equipment cost $800 and has a two-year (24-month) life and no sal- vage value resulting in depreciation expense of $33 per month. ADJ2: Make an adjusting entry to record cleaning supplies of $40 on hand at January 31, 2023