Germain Consulting made the following transactions during January 2023:

01/01/2023 Mason Germain invested $13,000 in his business

01/01/2023 Paid $700 for rent expense to Joseph leasing

01/02/2023 Purchased computer equipment for $2,400 on account for Cecelia Associates

01/03/2023 Purchased copier/printer/fax machine for $900 on account for Cecelia Associates

01/06/2023 Emailed invoice to Luminesse Link for 12 hours of internet marketing consulting and 8 hours of social media marketing consulting.

01/08/2023 Emailed invoice to Bichotte supplies for 13 hours of internet marketing consulting and 9 hours of social media marketing consulting.

01/10/2023 Emailed invoice to Mimi Petit for 4 hours if internet marketing consulting

01/15/2023 Emailed invoice to Bichotte Supplies for 18 hours of social media marketing consulting

01/20/2023 Paid $400 for office technology supplies from Maria Cecilia Associates. (Record as office supplies)

01/20/2023 Received payment from Luminesse Link.

01/22/2023 Emailed invoice to Luminesse Link for 15 hours of internet marketing consulting

01/22/2023 Received payment from Bichotte supplies for 1410.00

01/23/2023 Received payment from Mimi Petit

01/24/2023 Paid $120 for office technology supplies from Maria Cecilia Associates

01/27/2023 Emailed invoice to Mimi Petit for 3 hours of internet marketing consulting and 8 hours of social media consulting

01/28/2023 Received payment from Bichotte supplies and recorded deposit

01/31/2023 Paid Maria Cecilia Associates bill for $2,400 computer

1) Enter adjusting entries at January 31, 2023 using the following information:

a) the $2400 computer is depreciated over 24 months using straight-line depreciation and no salvage value

b) The $900 copier/printer/fax is depreciated of 36 months using straight-line depreciation and no salvage value