How do you record the depreciation expense in the general journal?

EMENTS WAREN'S YEAR-END PROCEDURES Below are the procedures followed at the end of each year by Waren Sports Supply's employees. You are to assume the roles of Ray Kramer, Nancy Ford, and Jim Adams and perform each of these year-end procedures for 2022. The only materials needed are Warents list of year-end procedures, general journal , ledgers, year-end worksheet (Doc. No. 26), and post- closing trial balance (Doc. No. 27). All other items can be permanently filed in the envelope. All December month-end procedures must be completed before the year-end procedures are done. 1. Jim Adams prepares an unadjusted trial balance as of December 31 using the year-end worksheet (Doc. No. 26) provided in your loose document set. Be sure to include the December month-end general journal transactions in the 12-31-22 unadjusted trial balance. 2. Jim Adams prepares year-end adjusting entries and posts each entry to the year-end worksheet. Below are the normal adjusting entries. Refer to your Systems Understanding Aid Reference book for further help in preparing appropriate adjusting entries. Hint: Be sure to number each adjusting entry on the year-end worksheet to make it easier to complete year-end procedure 7 later. a. Monthly Adjustments. You should already have recorded and posted payroll FICA and unemployment taxes, and the bank service charge as part of December month-end procedures. b. Depreciation Expense. Depreciation expense is calculated once annually at the end of each year and recorded in the general journal as of December 31. The depreciation methods, estimated lives, and salvage values are documented in the fixed asset subsidiary ledger . Depreciation in the year of sale or acquisition is calculated following a half-year convention, which means that six months of depreciation is taken regardless of the amount of time the assets were actually owned during these years. p.42-43