I am hoping to get this done on an excel worksheet if possible, but of course any method the experts use is acceptable.

A. The Joker Services provides party entertainment to its customers. Its books are closed every December 31 and year-end adjusting entries are prepared. Make the appropriate adjusting entry for each of the following items. 1. Accrued salaries at the end of the year. P28.000. 2. Depreciation expense for equipment, P8,000. 3. Insurance paid at the beginning of the year P160,000 of which P120,000 expired during the year. The company uses the asset method of recording repayment. 4. Supplies purchased during the year amounted to P7,600. Supplies used during the year, P4,900. 5. Unearned rent has a balance of P33,000 of which P23,000 has already been earned during the year. The company uses the liability method of recording deferrals. B. Given the following cases, prepare the adjusting journal entries on December 31, 2018. 1. Electric bill received from Meralco on December 29 in the amount of P4,500 will be paid in the first week of January the following year. 2. On December 1, Camil G. received a P100,000 60-day 12% note from Pau G. (Record the accrual of interest on Camil G's books and Pau G's books) 3. Camil G. sold books amounting to P180,000 for Nation Book Store. As of December 31, Nation Book Store did not yet issue the check for 10% commission on the books sold. (Record the accrual on the books of Nation Bookstore and Camil G.) 4. Worker's wages for the six-day week is P12,000 payable every Saturday. December 31 is on Tuesday