I have the answers. I am more interested in knowing why the 1/10 when calculating the adjusting entry for the depreciation below?

12/31/20 Depreciation Expense

(110,000 x 1/10 x 9/12) 8,250

Accumulated Depreciation 8,250

The County of Maxnell decides to create a waste management department and offer its services to the public for a fee. As a result, county officials plan to account for this activity as an enterprise fund. Assume the information is gathered so that the county can prepare fund financial statements. Only entries for the waste management department are required here:

January 1 Receive unrestricted funds of $160,000 from the general fund as permanent financing.

Febrauary 1 Borrow an additional $130,000 from a local bank at a 12 percent annual interest rate.

March 1 Order a truck at an expected cost of $108,000.

April 1 Receive the truck and make full payment. The actual cost including transportation was $110,000. The truck has a 10-year life and no residual value. The county uses straight-line depreciation.

May 1 Receive a $20,000 cash grant from the state to help supplement the pay of the department workers. According to the grant, the money must be used for that purpose.

June 1 Rent a garage for the truck at a cost of $1,000 per month. The county pays 12 months of rent in advance. The contract has no provisions for extensions or purchases.

July 1 Charge citizens $13,000 for services. Of this amount, $11,000 is collected.

August 1 Make a $10,000 cash payment on the 12 percent note of February 1. This payment covers both interest and principal.

September 1 Pay salaries of $18,000 using the grant money received on May 1. October 1 Pay truck maintenance costs of $1,000.

November 1 Pay additional salaries of $10,000, first using the rest of the grant money received May 1.

December 31 Send invoices totaling $19,000 to customers for services during the past six months. Collect $3,000 of the cash immediately.

December 31 A new government landfill opened this year. At the end of the year, it is 12 percent filled. The estimated current cost for the eventual closure of this facility is $4 million, although no payments will be made for approximately nine years.

Prepare journal entries for this operation for the following 2020 transactions.

Also prepare any necessary adjusting entries at the end of the year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in whole dollars and not in millions.)