I need to record the adjusting journal enteried for december $31$st $2022.$ Please help!

$5.$ The company borrowed on a short$-$term note of $$20,000$ on September $1,2022$ with interest due every $6$ months at an annual interest rate of $12\%.$ The full principal is due on September $1,2023.$ Identify the journal entry required, if any, related to the Note Payable.

$6.$ A review of the detailed service revenue journal indicated that on December $3^{rd}2022,$ the company received a retainer in the amount of $$10,000$ for a consulting engagement that will begin on January ${10}^{th}$ of $2023.$ The $$10,000$ is included in Sales Revenue. Identify the journal entry required, if any for the recording of the retainer.

$7.$ On December $21,2022,$ the company renewed their policy with their insurance company, which called for monthly insurance payments of $$1,300$ for $2020.$ On December $22,2022,$ a check was written for $$1,300$ in order to cover January $2023$ insurance expense. During $2022,$ all of the disbursements made to the insurance company were charged directly to insurance expense. Identify the journal entry required, if any for the proper recording of the insurance expense.

$8.$ December $31,2022$ falls on a Friday. The company operates a six$-$day work week of Monday through Saturday. Payroll expenses are $$1,100$ per day in December. The salary for the last five days of the $2021$ will be included in the first pay period of $2020,$ which includes Saturday January $1,2023$ as well. Identify the journal entry required, if any for the proper recording of wage expense. $($Note we are excluding the entry for Payroll Tax Expense here as the Payroll Module occurs later in this course!$)$