Can someone help by explaining which numbers to calculate? Having trouble with #1

All the accounts have normal balances. Concord Corporation debits prepayments to expense accounts when paid, and credits unearned revenues to revenue accounts when received. The following information below has been gathered at December 31, 2022. 1. Concord Corporation paid $2,340 for 12 months of insurance coverage on June 1,2022. 2. On December 1,2022 , Concord Corporation collected $34,400 for consulting services to be performed from December 1 , 2022, through March 31, 2023. 3. A count of supplies on December 31,2022 , indicates that supplies of $774 are on hand. Prepare the adjusting entries needed at December 31, 2022. Adjustments are prepared annually. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Prepare the adjusting entries needed at December 31, 2022. Adjustments are prepared annually. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)