How to record to adjusting entries and adjusted trial balance etc.

Trial Balance Account Debit Credit Cash Receivables Land Investments-Railroads Investments-Utilities Buildings-Houses Accumulated Depreciation-Houses Buildings-Hotels Accumulated Depreciation--Hotels Other Assets Mortgage Payable Taxes Payable Other Payables Common Stock Retained Earnings Rent Revenue Revenue o O Utility & Railway Revenue Interest Revenue Miscellaneous Revenue Rent, Railroad, & Utility Expense Property Tax Expense So Luxury Tax Expense Fines & Penalties Expense Repairs& Maintenance Expense Interest Expense Depreciation Expense Miscellaneous Expense Gains on Sale of Property Losses on Sale of Property ther Gains And Losses Totals Net Income (Loss) Overall Totals Trial Balance Account Debit Credit Cash Receivables Land Investments-Railroads Investments-Utilities Buildings-Houses Accumulated Depreciation-Houses Buildings-Hotels Accumulated Depreciation--Hotels Other Assets Mortgage Payable Taxes Payable Other Payables Common Stock Retained Earnings Rent Revenue Revenue o O Utility & Railway Revenue Interest Revenue Miscellaneous Revenue Rent, Railroad, & Utility Expense Property Tax Expense So Luxury Tax Expense Fines & Penalties Expense Repairs& Maintenance Expense Interest Expense Depreciation Expense Miscellaneous Expense Gains on Sale of Property Losses on Sale of Property ther Gains And Losses Totals Net Income (Loss) Overall Totals