Two tangible properties are purchased during the year:

-Office furniture on 9/3/2020 for $1,234.54

-Computer server on 12/1/2020 for $2,214.55

MACRS 200% is going to be the depreciation method

a. What will be the adjusting general journal entry on December 31, 2022 to record depreciation assuming that depreciation is recorded just once a year?

b. What will be the adjusting general journal entry on March 31, 2023 to record depreciation assuming that depreciation is recorded each month?