How am I supposed to adjust these entries #3 and #5

Prepare the adjusting journal entries for the following items. Adjustments are being made for the month of October. Use October 31 as the date for the journal entries. 1 Prepaid insurance totaling $400 expired during the month. 2 Salaries of $500 are unpaid at the end of the month. 3 Services performed but unbilled at the end of the month total $800. 4 Supplies of $100 were used during the month. 5 Cash of $200 was received from a customer during October for work to be done starting on November 15