$1/1/22$ The Supplies account is $$140\mathrm{.}00$

$1/3/22$ A loan is taken out for $$22,000\mathrm{.}00$ at $7\mathrm{.}2\%$ for $48$ months to purchase a truck that weighs $7,800$ lbs$.$

Use the new tax laws for depreciation on vehicles and use the maximum

amount of depreciation allowed for the first year

$1/4/22$ A six$-$month vehicle insurance policy for $$341\mathrm{.}10$ is purchased using the company credit card

$1/7/22$ Supplies are purchased for $$254\mathrm{.}87$ using the company credit card

$1/15/22$ Supplies are purchased for $$381\mathrm{.}10$ using the company credit card

$1/21/22$ The loan payment is paid using the company credit card

$1/31/22$ The Supplies account is $$301\mathrm{.}00$; credit card interest is figured on the end of the month

balance at an annual interest rate of $9\mathrm{.}99\%$

$2/5/22$ A computer server is purchased for $$3,654\mathrm{.}22$ using the company credit card

Use $150\%$ MACRS

$2/12/22$ A $36-$month liability insurance policy for $$1,476\mathrm{.}36$ is purchased; $30\%$ of the total amount

is paid now using the company credit card

$2/14/22$ $$4,000\mathrm{.}00$ is paid towards the amount owed on the company credit card

$2/21/22$ Supplies are purchased for $$111\mathrm{.}14$ using the company credit card

$2/24/22$ The loan payment is paid using the company credit card

$2/28/22$ The Supplies account is $$72\mathrm{.}00$

Based on the above transactions, create only the necessary adjusting entries for $1/31/2022$ and $2/28/2022$

$($check figure: total of the debits for $1/31/2022$ adjusting entries $=7,096\mathrm{.}57)$

$($check figure: total of the debits for $2/28/2022$ adjusting entries $=2,136\mathrm{.}32)$