During January $2024,$ the following transactions occur:

Exercise $10-20($Algo$)$ Part $2$

a$.$ Unpaid utilities for the month of January are $$7,500.$

b$.$ Supplies at the end of January total $$6,400.$

c$.$ Depreciation on the equipment for the month of January is calculated using the straightline method. At the time the equipment was

purchased, the company estimated a service life of three years and a residual value of $$11,300.$

d$.$ Accrued income taxes at the end of January are $$2,400.$

Record the adjusting entries on January $31,2024$ for the above transactions. $($If no entry is required for a transaction$/$event$,$ select

$"$No journal entry required" in the first account field.$)$