Could someone please help with the journal entries for these transactions? The transactins pictured should be journalized first.

a$.$ Merchandise inventory on hand at December $31,$ per physical count, $$250,465.$

b$.$ Insurance coverage expired during the year, $$20,100.$

c$.$ Supplies on hand at December $31,$$$4,820.$

d$.$ Additional depreciation to be recorded on the equipment for the year, $$13,500.$

e$.$ Accrued sales salaries $$1,800$ and accrued office salaries $$890$ on December $31.$

f$.$ Accrued interest on the note payable as of December $31,$$$410.$

g$.$ Unearned Rent at December $31$ is $$8,300.$

h$.$ Company estimates that customers will request an additional $$13,015$ of refunds related to current year sales and the related merchandise to be costing $$6,210$ will be returned.