Data for adjusting journal entries on December $31$:

k$.$ Amortization for $2021,$ $$1.$

Supplies of $$2$ were counted on December $31,2021.$

m$.$ Depreciation for $2021,$ $$3.$

$n.$ Accrued interest of $$1$ on notes payable.

o$.$ Salaries and wages incurred but not yet paid or recorded, $$4.$

p$.$ Income tax expense for $2021$ was $$3$ and will be paid in $2022.$