Gaffney Company had these adjusting entry situations at the end of December. Record the adjusting entries at using T-Accounts. You don't have to give me all the answers if its too much, I need more help on how to set these up.

1. On July 1, Gaffney Company paid $1,200 for a one-year insurance policy. The policywas for the period July 1 through June 30. The transaction was recorded as prepaidinsurance and a reduction in cash

.2. On September 10, Gaffney Company purchased $500 of supplies for cash. Thepurchase was recorded as supplies. On December 31, it was determined that varioussupplies had been consumed in operations and that supplies costing $200 remained onhand.

3. Gaffney Company received $1,000 on December 1 for services to be performed in thefollowing year. This was recorded on December 1 as an increase in cash and as revenue.As of December 31, this needs to be recognized as Unearned Revenue, a liabilityaccount

.4. As of December 31, interest charges of $200 have been incurred because of borrowedfunds. Payment will not be made until February. A liability for the interest needs to berecognized, as does the interest expense

.5. As of December 31, a $500 liability for salaries needs to be recognized.

6. As of December 31, Gaffney Company had provided services in the amount of $400 for Jones Company. An asset, Accounts Receivable, needs to be recognized along with therevenue.