On January $1,2024,$ the general ledger of a company includes the following account balances:

During January $2024,$ the following transactions occur:

Information for adjusting entries:

a$.$ Depreciation on the equipment for the month of January is calculated using the straight$-$line method.

b$.$ The company records an adjusting entry for $$5,660$ for estimated future uncollectible accounts.

c$.$ The company has accrued interest on notes receivable for January.

d$.$ Unpaid salaries owed to employees at the end of January are $$33,800.$

e$.$ The company accrued income taxes at the end of January $$10,200.$

Required:

Record each of the transactions listed above.

Record the adiustinc entries on $.$Januarv $31$ for the above transactions.