RECOMMENDED!!Depreciation on the building for the month of January is calculated using the straight-line method

  

a. Depreciation on the building for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a service life of 10 years and a residual value of $24,600.b. At the end of January, $3,300 of accounts receivable are past due, and the company estimates that 50% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 2% will not be collected. No accounts were written off as uncollectible in January.c. Unpaid salaries at the end of January are $26,400.d. Accrued income taxes at the end of January are $8,300. 2.Record the adjusting entries on January 31 for the above transactions.

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