I need some help on how to journalize the following adjusted entries for the Rockford Practice Set.

a. The payroll summary for the employees who are paid biweekly shows the following information at December 31, 2018

delivery in warehouse wages- 8200

FICA taxes payable- 627

Federal withholding taxes- 1250

State withholding taxes- 285

Net Pay- 6038

b. Employer's share of the FICA tax ($627) must be accrued; no state or federal unemployment tax is incurred during the fourth quarter because all wages and salaries burned during the last quarter exceed the maximum subject to unemployment tax.

c. Interest has a crew that 7% on the long term notes payable since July 1, 2018. The next six months interest payment at 6.9% of the bonds is due on March 1, 2019. The original discount on bonds people was $15,800. No portion of the discount has been a more days for any part thousand 18; the bonds or 10 your maturity use straight line.Interest has accrued at 7% on the long term notes payable since July 1, 2018. The next six months interest payment at 6.9% on the bonds is due on March 1, 2019. The original discount on bonds payable was $15,800. No portion of the discount has been amortized for any part of 2018; the bonds are ten year maturity use straight line

Long Term Notes Payable at the beginning of the year is 43,000 and then increased by 70,000 on 7/1.

d. The interest accrued to 12/31/18 on notes receivable is composed of the following:

Platteville Plumbers, 10%, 6 months, due March 31, 2019 $1250

Bilder Construction, 8%, six months, due June 17, 2019 $120

beverly's building, 9%, six months, due June 26, 2019 $80

The interest accrued at 12/31/18 on the note payable of $15,000 at 6% is $900 interest is payable on January 2, 2019. (the note is due in 2019.)

e. A warehouse lease payment of $21,000 was made on September 1, 2018 for rent through February 28, 2019. The prepaid rent account is for advanced lease payments on the warehouse. This is the only outstanding lease agreement at year end.

Prepaid rent as of 11/30 has a balance of 25,410.

d. The payroll summary for the employees who are paid biweekly shows the following information at December 31, 2018: Delivery and Warehouse Wages FICA Taxes Payable ...... $8,200 Federal Withholding Taxes 627 State Withholding Taxes....... 1,250 Net pay ........ 285 $6.038 e. The employer's share of the FICA tax ($627) must be accrued; no state or federal unemployment tax is incurred during the fourth quarter because all wages and salaries earned during the last quarter exceed the maximum subject to unemployment tax. f. Interest has accrued at 7% on the long-term notes payable since July 1, 2018. The next six-month interest payment at 6.9% on the bonds is due on March 1, 2019. The original discount on bonds payable was $15,800. No portion of the discount has been amortized for any part of 2018; the bonds are 10-yr maturity. (Use straight-line.) g. The interest accrued to 12/31/18 on notes receivable is composed of the following: Platteville Plumbers, 10%, 6 months, due March 31, 2019 $1,250 Bilder Construction, 8%, 6 months, due June 17, 2019 to as 120 Beverly's Building, 9%, 6 months, due June 26, 2019 98o rog Jetors 80 $1,450 ban. The interest accrued at 12/31/18 on the note payable of $15,000 @ 6% is $900. Interest is payable on January 2, 2019. (The note is due in 2019.) h. A warehouse lease payment of $21,000 was made on September 1, 2018, for rental through February 28, 2019. (The Prepaid Rent account is for advance lease payments on the warehouse. This is the only outstanding lease agreement at year end.) i. $600 is owed to Northern Electric Co. and $225 is owed to City of Rockford for utility services provided during December 2018. j. Plant and equipment depreciation expense is composed of the log s singst'l .er following: Accumulated Depreciation-Buildings $17,550 Accumulated Depreciation-Equipment $ 5,825 Accumulated Deprecation-Trucks $ 8,750