The company adjusts its accounts annually. For each of the information below, prepare in the space provided any adjusting journal entry necessary to bring the accounts up to date as of January $31,2024,$ the fiscal year$-$end. Clearly label the adjusting journal entries for each information. If no entry is required, write clearly $"$NO ENTRY". The unadjusted trial balance is reproduced on the following pages.

The bank loan payable has a $9\%$ interest rate. Interest is paid quarterly on March $1,$ June $1,$ September $1,$ and December $1.$ Interest was last paid on December $1.$ Please make adjustments for the interests on January $31.$

A year$-$end physical count shows $$600$ of supplies on hand.

Income tax payable for the year is estimated to be an additional $$3,000$ beyond that recorded to date. Please make adjustment for the additional income tax.

A wilderness organization took a tour to photograph the forests. The tour was completed on January $26$ for fees of $$29,400,$ but the customer was not billed by January $31.$ Please make adjustments.

The insurance policy has a one$-$year term beginning January $1,2024.$ At that time, a premium of $$14,400$ was paid. Please make adjustments on January $31.$

Employees are owed a total of $$12,000$ at January $31.$ Please make adjustments for the salaries.

The vehicles were acquired on December $1,2022,$ and have an estimated useful life of $8$ vears. The