do accrued adjusting entries

3 54 11 They should have accrued the following invoices: 55 56 Amount Payee 57 300.00 UPS 58 150.00 FedEx 59 50.00 AT&T 60 3,000.00 State of Texas 61 2,500.00 Tax assessor 62 300.00 Uniform Inc 63 Description postage postage telephone Licenses renewal Property taxes uniforms