$($a$1)$

For Bramble Co$.,$ journalize the entry on July $1$ and the annual adjusting entry on December $31.($List all debit entries before credit entries. Record journal entries in the order presented in the problem. If no entry is required, select $"$No Entry" for the account titles and enter $O$ for the amounts. Credit account titles are automatically indented

when the amount is entered. Do not indent manually.$)$

$($a$2)$

For Bramble Co$.,$ post the entries passed on July $1$ and December $31.($Post entries in the order of journal entries presented in the previous part.$)$