2. Record the adjusting entries on January 31 for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1January 31 Depreciation expense Equipment 2January 31 Bad debt expense 3January 31Interest revenue Notes payable 4January 31 Salaries payable 5January 31Income tax expense 2. Record the adjusting entries on January 31 for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1January 31 Depreciation expense Equipment 2January 31 Bad debt expense 3January 31Interest revenue Notes payable 4January 31 Salaries payable 5January 31Income tax expense