Given the following info, I created a trial balance (also shown below):

Karen Noonan opened Kingbird Inc. on February 1, 2017. During February, the following transactions were completed:

Feb. 1		Issued 4,400 shares of Kingbird common stock for $13,260. Each share has a $1.50 par.
1		Borrowed $8,000 on a 2-year, 6% note payable.
1		Paid $9,200 to purchase used floor and window cleaning equipment from a company going out of business ($4,440 was for the floor equipment and $4,760 for the window equipment).
1		Paid $220 for February Internet and phone services.
3		Purchased cleaning supplies for $1,000 on account.
4		Hired 4 employees. Each will be paid $490 per 5-day work week (Monday Friday). Employees will begin working Monday, February 9.
5		Obtained insurance coverage for $11,040 per year. Coverage runs from February 1, 2017, through January 31, 2018. Karen paid $2,760 cash for the first quarter of coverage.
5		Discussions with the insurance agent indicated that providing outside window cleaning services would cost too much to insure. Karen sold the window cleaning equipment for $4,030 cash.
16		Billed customers $3,980 for cleaning services performed through February 13, 2017.
17		Received $504 from a customer for 4 weeks of cleaning services to begin February 21, 2017.
18		Paid $310 on amount owed on cleaning supplies.
20		Paid $3 per share to buy 300 shares of Kingbird common stock from a shareholder who disagreed with management goals. The shares will be held as treasury shares.
23		Billed customers $4,390 for cleaning services performed through February 20.
24		Paid cash for employees wages for 2 weeks (February 913 and 1620).
25		Collected $2,550 cash from customers billed on February 16.
27		Paid $220 for Internet and phone services for March.
28		Declared and paid a cash dividend of $0.25 per share.

TRIAL BALANCE AS OF FEB 28.

account title	debit ($)	credit ($)
CASH	9789
ACCOUNTS RECEIVABLE	5820
SUPPLIES	1000
PREPAID INSURANCE	2760
PREPAID EXPENSES	220
EQUIPMENT	4440
ACCOUNTS PAYABLE		690
NOTES PAYABLE		8000
UNEARNED SERVICE REVENUE		504
COMMON STOCK		6600
PAID-IN-CAPITAL IN EXCESS OF PAR VALUE-COMMON STOCK		6660
CASH DIVIDENDS	1025
TREASURY STOCK	900
SERVICE REVENUE		8370
UTILITIES EXPENSE	220
SALARIES AND WAGES EXPENSE	3920
LOSS ON DISPOSAL OF PLANT ASSETS	730
totals	$30824 (Debit balance)	$30824 (Credit balance)

So knwoing all that ^^ I have to journalize more transactions. I've got most of it right so I'm hoping you can just fill in the blanks and explain the work. Here are the new transactions I have to journalize:

(1)		Services performed for customers through February 27, 2017, but unbilled and uncollected were $3,880.
(2)		Received notice that a customer who was billed $200 for services performed February 10 has filed for bankruptcy. Kingbird does not expect to collect any portion of this outstanding receivable.
(3)		Kingbird uses the allowance method to estimate bad debts. Kingbird estimates that 3% of its month-end receivables will not be collected.
(4)		Record 1 month of depreciation for the floor equipment. Use the straight-line method, an estimated life of 4 years, and $600 salvage value.
(5)		Record 1 month of insurance expense.
(6)		An inventory count shows $410 of supplies on hand at February 28.
(7)		One week of services were performed for the customer who paid in advance on February 17.
(8)		Accrue for wages owed through February 28, 2017.
(9)		Accrue for interest expense for 1 month.
(10)		Karen estimates a 20% income tax rate. (Hint: Prepare an income statement up to income before taxes to help with the income tax calculation.)

Here are the journal entries (only included the ones i got right):

account titles	debit ($)	credit ($)
(1) ACCOUNTS RECEIVABLE	3880
SERVICE REVENUE		3880
(2) ALLOWANCE FOR DOUBTFUL ACCOUNTS	200
ACCOUNTS RECEIVABLE		200
(3) BAD DEBT EXPENSE	?
ALLOWANCE FOR DOUBTFUL ACCOUNTS		?
(4)DEPRECIATION EXPENSE	?
ACCUMULATED DEPRECIATION-EQUIPMENT		?
(5) INSURANCE EXPENSE	?
PREPAID INSURANCE		?
(6) SUPPLIES EXPENSE	590
SUPPLIES		590
(7) UNEARNED SERVICE REVENUE	126
SERVICE REVENUE		126
(8) SALARIES AND WAGES EXPENSE	1960
SALARIES AND WAGES PAYABLE		1960
(9) INTEREST EXPENSE	?
INTEREST PAYABLE		?
(10) INCOME TAX EXPENSE	?
INCOME TAXES PAYABLE		?