Adjusting entries for:

Note $1$:

The sales revenue total includes a $$90,000$ advance payment received from a customer on November $1,$ Year $10$ for goods to be shipped from November, Year $10$ through April, Year $11.$ An equal amount of goods will be shipped on the $15$th of each of the months November through April.

Note $2$:

On July $1,$ Year $10,$ the company purchased a piece of equipment for $$1,000,000$ with a salvage value of $$250,000$ and a useful life of $20$ years. In the original depreciation calculation, the accountant incorrectly used a useful life of $15$ years to record the depreciation expense for Year $10.$ Assume straight$-$line depreciation is used. Also, assume that depreciation expense for other assets was recorded correctly.

Note $3$:

On August $20,$ Year $10,$ Wyatt paid $$36,000$ in advance for insurance coverage. The policy covers the period from September $1,$ Year $10$ to August $31,$ Year $13.$ The accountant recorded the initial payment correctly but never recorded an adjusting entry.

Note $4$:

Wyatt borrowed $$500,000$ from HHR Bank on April $1,$ Year $9.$ The balance of the note is due April $1,$ Year $19.$ The interest rate is $5\%$ and interest payments are due every April $1$st$.$ The note was recorded in the general ledger upon origination, and all interest entries have been recorded correctly through April $1,$ Year $10.$ However, the accountant failed to accrue interest at the end of Year $10.$ Interest was recorded properly for all other outstanding notes payable.

Note $5$:

In October, Year $10,$ Wyatt purchased $$8,000$ of supplies and recorded the purchase to a temporary account. Supplies on hand at year end totaled $$1,500$ based on a physical count of all supplies.