Homework help

Need help journalizing the following adjustment entries:

Adjustments data: 1. Accrued salaries on December 31, 2018 are as follows: F56,000 for sales salaries and P39,000 for ofce salaries. 2. Of the reported Prepaid Insurance Expense, P30,000 had expired as at December 31, 2018. Store supplies on hand on December 31, 2018 amounted to P4,000. 4. The reported Unearned Sales Revenue account included P40,000 worth of inventory delivered last December 31. DJ 5. Store furniture and equipment are estimated to have 15year useful life with no salvage value. 5. Doubtful accounts are estimated at 10% of outstanding accounts receivable. 7. Merchandise inventory at end of 2018, based on physical count, is P370,000