p Could you help me journalize these transactions

Name ACCT2401 Billy Bob's Daycare Project Transactions for January 20XX Use the following transactions to complete the first month of the Billy Bob's Daycare. ADJUSTMENT INFORMA TION at January 31, 20XX 1. Assets have the following residual values and useful lives: \begin{tabular}{lcc|} & Residual Value & Useful Life \\ \cline { 2 - 3 } Furniture & $0 & 5 \\ Playground Equipment & $400 & 10 \end{tabular}