I just need help with the items in RED please. Thank you in advance!

KINGBIRD GOLF CLUB, INC. TRIAL BALANCE DECEMBER 31 Debit Credit Cash $16,360 Accounts Receivable 15,900 $1,100 Allowance for Doubtful Accounts Prepaid Insurance 9,290 Land 385,300 Buildings 150,000 Accumulated Depreciation-Buildings 38,310 Equipment 173,900 Accumulated Depreciation Equipment 75,370 Common Stock 437,100 Retained Earnings 134,418 Dues Revenue 211,500 Green Fees Revenue 5,372 Rent Revenue 16,500 Utilities Expenses 55,180 Salaries and Wages Expense 84,470 Maintenance and Repairs Expense 29,270 $919,670 $919,670 From the trial balance and the information given below, prepare annual adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) (1) The buildings have an estimated life of 30 years with no salvage value (straight-line method). (2) The equipment is depreciated at 10% per year. Insurance expired during the year $3,550. (3) (4) The rent revenue represents the amount received for 11 months for dining facilities. The December rent has not yet been received. (Use Rent Receivable account.) It is estimated that 12% of the accounts receivable will be uncollectible. (5) (6) Salaries and wages earned but not paid by December 31, $3,267. (7) Dues received in advance from members $9,422, were recorded as Dues Revenue. No. Account Titles and Explanation Debit Credit 1. Depreciation Expense 5000 Accumulated Depreciation-Building 5000 2. Depreciation Expense 17390 Accumulated Depreciation Equipment 17390 3. Insurance Expense 3550 Prepaid Insurance 3550 4. Rent Receivable 1500 Rent Revenue 1500 5. Bad Debt Expense 808 Allowance for Doubtful Accounts 808 6. Salaries and Wages Expense 3267 Salaries and Wages Payable 3267 7. Dues Revenue 9422 Unearned Dues Revenue 9422 Post adjusting entries to the ledger accounts. (Post entries in the order as displayed in the part above.) Salaries and Wages Expense Bal. 84,470 Adj. 3267 Close 87737 Maintenance and Repairs Expense Bal. 29,270 Depreciation Expense Adj. 5000 Adj.