For each of the following, journalize the adjusting entry on January 31st. a) The company incurs a payroll payable of $645 per weekday of operations. The Mondays of January are the 3rd, the 10th, the 17th, the 24th, and the 31st. Paydays are every other Friday with paydays of January 7th & 21st and February 4th for the two weeks ending that date. The friday, January 21st payday is complete and paid with no continuing forward payroll liability. Write the adjusting entry for January 31st. b) The company pays payroll obligations on February 4th. No reversing entries have been made. Record the payroll obligations of February and write the journal entry to pay payroll on February 4th. c) The company has fixed assets that scheduled depreciation is $39,600 annually. Write the adjusting entry to recognize the monthly depreciation for January. d) The company's office supplies account shows a debit balance of $3,755. An inspection of the office supplies locker on January 31st reveals only $635 worth of supplies. Write the adjusting entry for Office Supplies