Gaffney Company had these resulting adjusting entry situations at the end of December. Record the adjusting entries at December 31, using T-Accounts.

I'm trying to learn Excel, could someone please do this T-Account problem in Excel and then screen shot it so I can see it? Thank you so much in advance. I'm trying to learn this on my own and I really don't understand.

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

2) On September 10, Gaffney Company purchased $500 of supplies for cash. The purchase was recorded as supplies. On December 31, it was determined that various supplies had been consumed in operations and that supplies costing $200 remained on hand.

3) Gaffney Company received $1,000 on December 1 for services to be performed in the following 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 liability account.

4) As of December 31, interest charges of $200 have been incurred because of borrowed funds. Payment will not be made until February. A liability for the interest needs to be recognized, 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 amont of $400 for Jones Company. An asset, Accounts Receivable, needs to be recognized along with the revenue.