How to determin the adjusting entries on the additional information and method to be used to record the entries?

JFB Company Trial Balance December 31, 202A Account Title Cash Accounts Receivable Allowance for bad Debts Notes receivable Merchandise Inventory Purchases Purchase Returns and Allowances Supplies Store Furniture Store Equipment Accumulated Depreciation Accounts Payable Accrued Salaries Payable Notes Payable Kris A139, Capital Kris mg, Withdrawal 151,200 2,500 12,000 30,000 75,000 200,000 3,170 200,000 1,512 32,705 237,500 49,450 Sales Returns and Allowances Bad debts expense Advertising expense Rent Expense Salaries expense Supplies Expense Utilities expense Wages expense Maintenance expense Freight out Freight in Depreciation expense Miscellaneous expense Total Additional Information: [0 1,51 1 ,800 2,500 4,500 750 3,170 3,200 526,862 526,862 a. Supplies physical inventory, December 31, 202A is P450. b. Merchandise Inventory and is P20,000. 0. Interest is 10% per annum. Notes receivable is dated October 1, 202A. d. Returned merchandise by the customer amounting to P500 was received on December 31, 202A. Already included in the inventory count but not yet recorded. e. Advertising material left on hand is P500