i need help journalizing the adjusted entries

Watson Fishing Chartors has collocted the following das for the December 31 adjusing entres. (1) (Cick the leon lo view the data.) Read the requiroments. Select the explanation on the last ine of the journal entry table) a. The company received its electrie bia on December 20 for $250 but will not pay 4 until January 5 . (Use the Utiffes Payble acecunt). a. The company received its electric bill on December 20 for $250 but will not pay it until January 5. (Use the Utilities Payable account.) b. Watson purchased a nine-month boat insurance policy on November 1 for $4,500. Watson recorded a debit to Prepaid Insurance. c. As of December 31 , Watson had earned $2,200 of charter revenue that has not been recorded or received. d. Watson's fishing boat was purchased on January 1 at a cost of $33,500. Watson expects to use the boat for five years and that it will have a residual value of $3,500. Determine annual depreciation assuming the straight-line depreciation method is used. e. On October 1 , Watson received $8,500 prepayment for a deep-sea fishing charter to take place in December. As of December 31, Watson has completed the charter