how to make these adjustment entrys

SUPPLEMENTAL ADJUSTING ENTRY INFORMATION: a. An inventory of office supplies found that $200 of supplies remained at January 31. b. The building will be depreciated on a straight-line basis over 30 years with no salvage value. c. The equipment will be depreciated on a straight-line basis over 10 years with no salvage value. d. An invoice for a repair of $450 on the office equipment dated January 26 had not yet been recorded. e. Income tax expense of 38% will be recorded on pre-tax accounting income. f. The dividends account will not be closed until the end of the year