Can you prepare the adjusting entry for these problems please?

1.

In January the company added a new irrigation system costing $200,000. They recorded the system as an expense to Maintenance and Repairs Expense. The company expects to use the irrigation system for 10 years

2. The company's tax rate is 31%

3. equipment and land improvements have 10 year useful life. No salvage value

Patriots Golf Club Unadjusted Trial Balance 31-Dec-20 Account Title Debit Credit Cash 835,000 210,000 434,700 14,000 400,000 65,000 10,000 Short Term Investments Accounts Receivable Allowance for Doubtful Accounts Land Land Improvements Accumulated Depreciation - Land Improvements Buildings Accumulated Depreciation - Buildings Equipment Accumulated Depreciation - Equipment Accounts Payable Mortgage Payable 1,235,000 370,500 713,380 79,140 27,100 916,100 250,000 1,610,100 2,380,000 679,450 Common Stock $5 par value Retained Earnings Dues Revenue Green Fees Revenue Insurance Expense Utilities Expense Salaries and Wages Expense Maintenance and Repairs Expense 314,000 429,000 1,021,800 650,510 6,322,390 6,322,390