2. Record the adjusting entries on January 31 for the above transactions. (If no entry is account field.) View transaction list View journal entry worksheet )ebit 1 Record the adjustment for depreciation on the equipment for the month of January using the straight-line method. Record the adjustment at the end of January for bad debts. 2 Record the adjustment for accrued interest revenue on notes receivable for January 3 Record the adjustment for unpaid salaries at the end of January. 4 Record the adjustment for accrued income taxes at the end of January. 5 Note journal entry has been entered journal entry has been et