How should the following Adjusted Entries be inputted into the General Journal?

Referring to the fourth transaction on December 1, Wolfpack makes the necessary year- end adjustment to recognize rent revenue. Management estimates the Estimated Sales Return Liability credit balance at the end of December should be $4,000. For purposes of preparing its December bank reconciliation, the following information is available: The bank statement shows a cash balance of $98,000 as of Dec 31. Interest earned on the bank balance in December totals $250. The cash deposit for the sale of land that occurred on Dec 27 has not yet cleared the bank. Bank service charges for December amount to $70. Checks written on December 31 have not yet cleared the bank (check numbers 509 through 521)