Barker Enterprises paid $30,000 cash for a new car on January 1, 2022, the first day of its fiscal year. The car is expected to remain useful for six years. At the end of the six years, the value of the car is expected to be zero. The accounts are adjusted only on the last day of the tax year. Make journal entries for January 1, 2022 and December 31, 2022. Omit the explanations.