On January $1,$ you started a tutoring business called Brain Worx and charge $$44$ an hour for tutoring. The following are your transactions for $2023.$ Assume Brain Worx uses the straight$-$line method to depreciate its assets.

On January $1,$ you purchased a computer from Apple Store for $$1,215$ cash. You estimate that your computer will last three years. After that time, you will give the computer to your sister as a gift.

On February $1,$ you paid $$876$ cash for one year of insurance coverage.

On March $1,$ you purchased supplies including paper, pens, and notebooks for $$710$ cash at Staples. At the end of the year, you had $$213$ of supplies left.

On November $1,$ Charlotte, a student, pays cash for eight hours of tutoring per month for November $2023,$ December $2023,$ and January $2024.$

You tutor George for four hours in December. However, George was away for Christmas and has promised to pay you in January $2024.$

On December $31,2023,$ Telus sends your December business cell phone bill for $$147.$ The bill is due January $15,2024.$

Required:

$1.$ For transactions $($a$)$ to $($d$),$ record the initial journal entry during the year.