I need help with this adjusting entries problem.

The details of the end of month adjustments for June are as follows:

• Office Furniture owned by the business: original purchase price was $7,000, estimated useful life was 5 years, and estimated residual value was $500 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year.
• Office Equipment owned by the business: original purchase price was $54,000, estimated useful life was 12 years, and estimated residual value was $3,500 at the end of the useful life. Depreciation is calculated on a monthly basis using the straight line method. The monthly depreciation charge is calculated as the yearly depreciation expense divided by the number of months in a year.
• Electricity expense for the month of June is estimated to be $884.
• The water usage for the month of June is estimated to be $221.
• Sales staff work every single day during the week including weekends and are not paid until the end of each two weeks. Wages were last paid up to and including June 28. Wages incurred after that day (from June 29 to June 30 inclusive) are estimated to have been $740 per day.
• Interest expense incurred during the month of June but not yet paid to BitiBank for the bank loan is $205.
• Interest earned from short-term investments in MRMC Bank for the month of June is $100.
• Office supplies totalling $2,159 are still on hand at June 30.
• 2 months of rent remained pre-paid at the start of June.
• 3 months of advertising remained pre-paid at the start of June.
• 5 months of insurance remined pre-paid at the start of June.

• When calculating the portion of prepayments that expire during the month of June, you are asked to assume that an equal amount of expense is incurred per month.

  Note: I've already done some of the work. Please help me filling out the yellow boxes.

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Unadjusted Trial Balance Adjusted Trial Balance Balance Sheet Adjustments Income Statement Acct. No. Account Name Credit Debit Credit Debit Credit Debit Credit Debit Debit Credit 100 Cash 92263 92263 92263 102 Short-term Investments 20000 20000 20000 110 ARC Accounts Receivable Control 5827 5827 5827 112 Interest Receivable 0 100 100 100 120 Merchandise Inventory 77173 77173 77173 130 Office Supplies 4151 140 Prepaid Rent 4000 2000 2000 2000 141 Prepaid Advertising 3000 6000 9000 6000 142 Prepaid Insurance 3100 150 Office Furniture 7000 7000 7000 151 Accum Depn: Office Furniture 1517 160 Office Equipment 54000 54000 54000 161 Accum Depn: Office Equipment 16483 210 APC Accounts Payable Control 600 600 600 220 Wages Payable 0 221 Electricity Payable 0 222 Water Payable 0 225 Interest Payable 0 250 Bank Loan Payable 41000 41000 41000 300 Common Stock 70000 70000 70000 301 Retained Earnings 114097 114097 114097 400 Sales Revenue 52294 52294 52294 401 Sales Returns and Allowances 1981 1981 1981 402 Sales Discounts 170 170 170 403 Interest Revenue 239 239 500 Purchases 3100 3100 3100 501 Purchase Returns and Allowances 2413 2413 2413 502 Purchase Discounts 94 94 94 511 Advertising Expense 516 Wages Expense 11363 540 Rent Expense 0 541 Electricity Expense 0 542 Water Expense 543 Insurance Expense 0 544 Office Supplies Expense 0 545 Salary Expense 5600 5600 5600 560 Depn Expense: Office Furniture 561 Depn Expense: Office Equipment 0 571 Interest Expense 0 572 Admin. Expense - Bank Charges 9 Totals 298728 298728 Net income or loss