I did the first journal entry for January 1 till january 30b. And i solved the T accounts. All the data entered is correct. I just need help with the second journal entry please. I already posted the adjusting entry to the t accounts i just dont know what to write in the journal entry worksheet

Project 1: Review of Accounting Cycle The following information opplies to the questions disployed below) Francine's Fast Deliveries, Inc. (FFD) was organized in December of 2011. It had limited activity in 2011. The resulting balance sheet at the beginning of 2012 is provided below: Francine's Fast Deliveries, Inc. Balance Sheet at January 1. 2012 Liabilities: Cash $2,225 Accounts Payable 2,010 Accounts Receivable 1400 Stockholders' Equity: 1.200 Contributed Capital $2,000 Retained Earnings Total Assets $4,825 Total Liabilities & Stk Equity $4,825 January Transactions for Francine's Fast Deliveries, Inc. FFD) Date 1 Owners invest $36,000 of additional cash in the business. 2a Supplies are purchased for $1,500 on account. 2b nsurance is paid for 12 months beginning January $9,300 (Record as an asse) 2c Rent is paid for 3 months beginning in January. $5,400 (Record as an asse) 2d Two employees are hired. Each employee will be paid$2,130 per month 3 FFD borrows $40,000 from 1 State Bank at 6% annual interest. 6 A delivery van is purchased for cash. Including tax the total cost was $72.000. lt will be used for 4 years and will be depreciated monthly using straight-line with no salvage value. A full month of depreciation will be charged in January. 7 $980 of the receivables from December's sales are collected 8 $1,608 of the accounts payable from December are paid. 9 Performed services for customers on account. Mailed invoices totaling $12,000. 10 Services are performed for cash customers: $8400. 16 Wages for the first half of the month are paid on January 16: $2.130. 20 The company receives $5,000 from a customer for an advance order for services to be provided in January and February. 25 Collections from customers on account (see January 9 transaction): $A,800 30a The last 2 weeks wages earned by employees are $1,065 per employee and will be paid on February 3. 30b A$1.355 utility bill for January arrived. is due on February 15. Additional Information for adjusting entries at January 31 Supplies on hand on January 31 total $540. b. The company completed 60% of the deliveries for the customer who paid in advance on January 20 c. Interest is accrued for the bank loan. (Assume a full month for the1 State Bank loan) d. Record January depreciation, e. Adjust the prepaid asset (Rent and Insurance) accounts as needed References