I need help with the adjusting entries adjusted trial balance and journal entries

Adjusting Entries Debit Credit Trial Balance Debit Credit Irial Balance Debit Credit Cash $ 15,000 Accounts Receivable 13,000 Allowance for Doubtful Accounts $ 1,100 Prepaid Insurance 9,000 7 Land 533,000 8 Buildings 220,000 9 Accumluated Depreciation - Bldg. 38,400 20 Equipment 150,000 21 Accumulated Depreciation - Equip. 70,000 22 Long-term Investments 23,000 23 Income Taxes Payable 20,000 24 Note Payable - 2 year term, 10% interest rate 100,000 25 Bonds Payable - 10 year term, 5% stated rate 200,000 26 Premium on Bonds Payable 10,000 27 Fair value adjustment - Bonds Payable 2,000 28 Common Stock - 2000 shares - no par 400,000 29 Retained Earnings 78,000 30 Accumulated Other Comprehensive Income 2,000 31 Members' Dues Revenue 200,000 5,900 32 Greens Fee Revenue 33 Cart Rental Revenue 17,600 34 Utilities Expense 54,000 35 Salaries and Wages Expense 80,000 36 Maintenance and Repairs Expense 14,000 37 Depreciation Expense 11,500 1,500 38 Investment Income 39 Income Tax Expense 20,000 40 $1,144,500 $1,144,500 41 Totals Item#/ Additional Information 1) At 12/31/13 the Note Payable had been outstanding for 3 months (i.e. the note was dated 10/1/13). Semi-annual interest payments are due on 3/30 and 9/30 of each year, beginning with 6/30/14 2) It is estimated at 12/31/13 that 10% of Accounts Receivable will not be collected. 3) Bonds payable are accounted for using the Fair Value Option At 12/31/13 the fair value of the bonds was $215,000 Any change in fair value is attributable 100% to changes in interest rates