B$.$ Prepare adjusting entities on January $312021.$ Some adilitional Informations tho equpment was purchased at $11,900$ on the first day of the operation $($Hanuseyt $12020)$ and was coprectated evenly over its expocted life.

C$.$ Cetalate tho nat incomp for Snuery $2021$

D$.$ Prepare the Balance sheet on Jan $312021.$