I don't understand how the accounting adjustments below (a through k) should be recorded in a general journal. Your help is appreciated.

g. The building is being depreciated using the straight line method, with a 25 year life and no salvage value. One half of the depreciation expense should be charged to manufactoring overhead.

? HERE ARE THE TRANSACTIONS THAT PRECEED THE ACCOUNTING ADJUSTMENTS. I DO NOT NEED THESE BECAUSE I ALREADY HAVE THEM, BUT THEY ARE HERE FOR HELPING WITH ANY OF THE ADJUSTMENTS.

Here is the TRIAL BALANCE

Adjustment information you received from your supervisor, the Chief Accountant, follows: 8005 a. An inventory of supplies found that SXXXX of supplies remained at the end of the month. b. Note Receivable at February 1 is a 5% six month note dated January 31. c. Prepaid Advertising balance is for advertising that will run February and March d. Prepaid Insurance balance represents the unused portion of a one year policy dated Jan. 1. This means it is a 12 month policy, but you have already expensed the month of January, leaving a balance that represents 11 months. One-half of the expense should be charged to manufacturing overhead The office equipment is being depreciated using the straight line method, with a five year life and no salvage value. e. The manufacturing equipment is being depreciated using the straight line method, with a five year life and no salvage value. f