I need the journal entries for the following:

The following adjustments at year-end must be made:

11. The furniture and fixtures are still expected to last a total of 10 years (9 years remaining) with no salvage value. The straight-line method is to be used.

12. The adjustment for insurance expense.

13. The interest payable on the bank loan.

14. An inventory count shows that a total of $90,000.

15. Customers placed orders for goods not yet delivered. These customers paid a total of $8,700 of deposits. These deposits have been included as part of the cash sales in part 6.

16. Invoices received but not yet paid amount to $7,100 for miscellaneous expenses.

17. Employees are owed a total of $6,200.

18. The adjustment for rent expense and prepaid rent.

19. The opening balance in unearned revenues of $5,600 was earned during the year.

20. The expected income tax rate is 30%.

Prepaid insurance is for year

The opening balances as at December 31, 20x3 are as follows: ASSETS Current Assets Cash Accounts receivable Inventory Prepaid insurance Prepaid rent $111,900 55,000 86,000 1,200 14,000 268,100 Noncurrent Assets Furniture and fixtures Less accumulated depreciation 25,000 2,500 22,500 $290,600 LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities Accounts payable Other payables Unearned income $ 98,700 25,165 5,600 129,465 Long-term debt Bank 100,000 Shareholders' Equity Capital stock Deficit 100,000 (38,865) 61,135 $290,60