I need assistance preparing adjusting entries.

Please see below & thank you!

During 2022 , the following transactions occurred. 1. On January 1, 2022, Cullumber issued 1,200 shares of $40 par, 7% preferred stock for $49,200. 2. On January 1. 2022, Cullumber also issued 900 shares of the $10 par value common stock for $21,800. 3. Cullumber performed services for $348,000 on account. 4. On April 1, 2022, Cullumber collected fees of $34,000 in advance for services to be performed from April 1, 2022, to March 31,2023. 5. Cullumber collected $295,400 from customers on account. 6. Cullumber bought $32,900 of supplies on account. 7. Cullumber paid $34,900 on accounts payable. 8. Cullumber reacquired 500 shares of its common stock on June 1. 2022, for $28 per share. 9. Paid other operating expenses of $179,300. 10. On December 31,2022 , Cullumber declared the annual preferred stock dividend and a $1.10 per share dividend on the outstanding common stock, all payable on January 15, 2023. 11. An account receivable of $1,500 which originated in 2021 is written off as uncollectible. Adjustment data: 1. A count of supplies indicates that $5,800 of supplies remain unused at year-end. 2. Recorded revenue from item 4 above. 3. The allowance for doubtful accounts should have a balance of $3,400 at year end. 4. Depreciation is recorded on the building on a straight-line basis based on a 30 -year life and a salvage value of $10,800. 5. The income tax rate is 30%. (Hint. Prepare the income statement up to income before income taxes and multiply by 30% to compute the amount.) Prepare the 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. Record journal entries in the order presented in the problem.)