Hi-- I keep messing up the accounts. :( I need help

Make the following adjusting journal entries in good form for Entity Bfor the year ended December 31, 2022.

1.In January 2022, Entity B purchased equipment for $18,000.The equipment is expected to last four years and the company utilizedthe straight line method.

2.Entity B received its property tax bill in the amount of $6,000.The bill is due on February 28, and Entity B will pay it then.

3. One-third of a customer's $1,200 retainer (the customer paid at the beginning of the year) has now been earned.

4.On June 30, Entity B purchased a one-year insurance policy for $900.One-halfhas now expired.

5.The bookkeeper discovered a sheaf of invoices for services rendered in the amount of $9,500 that had fallen behind a file cabinet.Though the work has been completed, the customers have not been billed.