I cant figure out how to do my adjusting balance

At the end of May, the following adjustment data were assembled. Analyze and use these data to complete (5) and (6).

A.

Inventory on May 31, $570,000

B.

Insurance expired during the year, $12,000

C.

Store supplies on hand on May 31, $4,000

D.

Depreciation for the current year, $14,000

E.

Accrued salaries on May 31:

Sales salaries, $7,000

Office salaries, $6,600

Total accrued salaries: $13,600

F.

The adjustment for customer returns and allowances is $60,000 for sales and $35,000 for cost of goods sold.