I am struggling to work this and have become greatly confused, if anyone could explain that would be greatly appreciated

Required Prepare the necessary adjusting entries in the general journal as of December 31, assuming the following 1. On September 1, the company entered into a prepaid equipment maintenance contract. Birch Company paid $2,700 to cover maintenance service for six months, beginning September 1. The payment was debited to Prepaid Maintenance. 2. Supplies on hand at December 31 are $2,900. 3. Unearned commission fees at December 31 are $4,000. 4. Commission fees earned but not yet billed at December 31 are $3.500 (Note: Debit Fees Receivable) 5. Birch Company's lease calls for rent of 900 per month payable on the first of each month, plus an annual amount equal to 2% of annual commissions earned. This additional rent is payable on January 10 of the following year. (Note: Be sure to use the adjusted amount of commissions earned in computing the additional rent.) General Journal Date Description Rel. Debit Credit Dec 31 Rent Expense 1800 Rent Payable To record four months maintenance expense 31 Supplies Expense Supplies 6500 To record cost of supplies used 31 Unearned Commission Fees BI 4000 Fees Receivable To transfer fees earned from uneared fees . 1800 6500 . . 4000 To record fees earned but not yet billed. 31 To record additional 2012 rent Save Answers Next Adjusting Entries The following selected accounts appear in the Birch Company's unadjusted trial balance as of December 31, the end of the fiscal year (all accounts have normal balances Prepaid Maintenance $2.700 Commission Fees Earned 586,000 Supples 9.400 Rent Expense 10.000 Unearned Commission Fees 2000 Required Prepare the necessary adjusting entries in the general journal as of December 31, assuming the following 1. On September 1, the company entered into a prepaid equipment maintenance contratt. Birch Company paid $2,700 to cover maintenance service for six months, beginning September 1 The payment was debited to Prepaid Maintenance 2. Supplies on hand at December 31 are $2,900. 3. Unearned commission fees at December 31 are $4,000 4. Commission fees earned but not yet billed at December 31 are $3.500. (Note: Debit Fees Receivable.) 5. Birch Company's lease calls for rent of $900 per month payable on the first of each month, plus an annual amount equal to 2% of annual commissions earned. This additional rent is payable on January 10 of the following year. Note: Be sure to use the adjusted amount of commissions earned in computing the additional rent.) General Journal Date Description Ret Debit Credit Dec 31 Rent Expense . 1800 Rent Payable 1800 To record four months maintenance expense 31 Supplies Expense 6500 Supplies . 6500 To record cost of suppressed 31 Unearned Commission Fees . 3 4000 Fees Receivable . 4000 To transfer fees earned from earned fees 31 14 To record fees earned but not yet billed. 31 150 To record additional 2012 rent