I ONLY NEED HELP WITH THE ADJUSTING JOURNAL ENTRIES AT THE BOTTOM THERE SHOULD BE ONLY 5. THANK YOU.

Event The company pays its monthly rent (Check 1013). The company buys a Bed Bug heater machine from Veseris for $4,000 by signing a 90 day, 9% note. The machine has a useful life of five years with a salvage value of $1,300. The double-declining depreciation method is used. (Use Excel to create your depreciation schedule.) The company pays Ethan $2,500 for the two-week pay period ended 8/25/2023. (Check 1014). Jason Hernandez pays the outstanding balance on his prior invoice. The company pays the phone bill from January of $325 to AT\&T (Check 1015). The company pays its invoice of $800 to Sundheim, Chill \& Rosenberg P.C. (Check 1016) Jo Kelly pays the outstanding balance on her prior invoice. Stephen Abrams hires the company to get rid of the rats at his fifty rental properties. The invoice price for the services is $48,000. He pays you $9,000 in cash today, with the rest being due within 30 days. You use sixty bottles of rodenticide for the job. The company pays Ethan for the pay period ended 9/08/2023 (Check 1017). The company pays its electric bill of $500 to Duke Energy using check \#1018. The company provides monthly service to James Flowers (reference January for details). AT\&T invoices the company $325 for the business phone service. The invoice is due October 29,2023. The company pays Ethan for the pay period ended 9/22/2023 (Check 1019). Warren Thomas, a former employee, needs to buy a sprayer for his pest control business. He contacts you and offers $2,600 for your sprayer. You gladly accept his offer (as Mike has another sprayer in his garage that he will contribute to the company in October) and sell Warren the company's sprayer for a check which you do not deposit until October 3rd because you went flying for the weekend (you do record the transaction in Quickbooks during September). *Hint: be sure all associated depreciation expense has been taken into account. The company determines the $500 debt from George's restaurant will not be collectable as the owner decided to close the restaurant. The company writes off the receivable from George's. Mike estimates the 4% of accounts receivable AFTER the writeoff of George's account are uncollectable. Record the proper journal entry to allowance for doubtful accounts and bad debt expense. \begin{tabular}{|l|l|} \hline Debit: & Credit: \\ \hline Debit: & Credit: \\ \hline Debit: & Credit: \\ \hline Debit: & Credit: \\ \hline Debit: & Credit: \\ \hline \end{tabular} JOURNAL ENTRY 1 \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & Account & & Amount & & Account & & Amount \\ \hline Debit: & Rent Expense & $ & 2,500.00 & Credit: & Cash & $ & 2,500.00 \\ \hline Debit: & Equipment & $ & 4,000.00 & Credit: & Accounts Payable & $ & 4,000.00 \\ \hline Debit: & Wages Payable & $ & 2,500.00 & Credit: & Cash & $ & 2,500.00 \\ \hline Debit: & Cash & $ & 725.00 & Credit: & Accounts Receivable (A/R) & $ & 725.00 \\ \hline Debit: & Accounts Payable & $ & 325.00 & Credit: & Cash & $ & 325.00 \\ \hline Debit: & Accounts Payable & $ & 800.00 & Credit: & Cash & $ & 800.00 \\ \hline Debit: & Cash & $ & 550.00 & Credit: & Accounts Receivable (A/R) & $ & 550.00 \\ \hline Debit: & Cash & $ & 9,000.00 & Debit: & Accounts Receivable (A/R) & & 39,000.00 \\ \hline Debit: & Salaries \& Wages & $ & 1,500.00 & Debit: & Wages Payable & $ & 1,000.00 \\ \hline Debit: & Utilities Expense & $ & 500.00 & Credit: & Cash & $ & 500.00 \\ \hline Debit: & Deferred Revenue & $ & 500.00 & Credit: & Services & $ & 500.00 \\ \hline Debit: & Telephone Expense & $ & 325.00 & Credit: & Accounts Payable & $ & 325.00 \\ \hline Debit: & Salaries \& Wages & $ & 2,500.00 & Credit: & Cash & $ & 2,500.00 \\ \hline Debit: & Depreciation Expense & $ & 78.00 & Credit: & Accumulated Depreciation - Equipment & $ & 78.00 \\ \hline Debit: & Allowance for Doubtful Accounts & $ & 500.00 & Credit: & Accounts Receivable (A/R) & $ & 500.00 \\ \hline Debit: & Bad Debt Expense & $ & 1,560.00 & Credit: & Allowance for Doubtful Accounts & $ & 1,560.00 \\ \hline \end{tabular} Event The company pays its monthly rent (Check 1013). The company buys a Bed Bug heater machine from Veseris for $4,000 by signing a 90 day, 9% note. The machine has a useful life of five years with a salvage value of $1,300. The double-declining depreciation method is used. (Use Excel to create your depreciation schedule.) The company pays Ethan $2,500 for the two-week pay period ended 8/25/2023. (Check 1014). Jason Hernandez pays the outstanding balance on his prior invoice. The company pays the phone bill from January of $325 to AT\&T (Check 1015). The company pays its invoice of $800 to Sundheim, Chill \& Rosenberg P.C. (Check 1016) Jo Kelly pays the outstanding balance on her prior invoice. Stephen Abrams hires the company to get rid of the rats at his fifty rental properties. The invoice price for the services is $48,000. He pays you $9,000 in cash today, with the rest being due within 30 days. You use sixty bottles of rodenticide for the job. The company pays Ethan for the pay period ended 9/08/2023 (Check 1017). The company pays its electric bill of $500 to Duke Energy using check \#1018. The company provides monthly service to James Flowers (reference January for details). AT\&T invoices the company $325 for the business phone service. The invoice is due October 29,2023. The company pays Ethan for the pay period ended 9/22/2023 (Check 1019). Warren Thomas, a former employee, needs to buy a sprayer for his pest control business. He contacts you and offers $2,600 for your sprayer. You gladly accept his offer (as Mike has another sprayer in his garage that he will contribute to the company in October) and sell Warren the company's sprayer for a check which you do not deposit until October 3rd because you went flying for the weekend (you do record the transaction in Quickbooks during September). *Hint: be sure all associated depreciation expense has been taken into account. The company determines the $500 debt from George's restaurant will not be collectable as the owner decided to close the restaurant. The company writes off the receivable from George's. Mike estimates the 4% of accounts receivable AFTER the writeoff of George's account are uncollectable. Record the proper journal entry to allowance for doubtful accounts and bad debt expense. \begin{tabular}{|l|l|} \hline Debit: & Credit: \\ \hline Debit: & Credit: \\ \hline Debit: & Credit: \\ \hline Debit: & Credit: \\ \hline Debit: & Credit: \\ \hline \end{tabular} JOURNAL ENTRY 1 \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline & Account & & Amount & & Account & & Amount \\ \hline Debit: & Rent Expense & $ & 2,500.00 & Credit: & Cash & $ & 2,500.00 \\ \hline Debit: & Equipment & $ & 4,000.00 & Credit: & Accounts Payable & $ & 4,000.00 \\ \hline Debit: & Wages Payable & $ & 2,500.00 & Credit: & Cash & $ & 2,500.00 \\ \hline Debit: & Cash & $ & 725.00 & Credit: & Accounts Receivable (A/R) & $ & 725.00 \\ \hline Debit: & Accounts Payable & $ & 325.00 & Credit: & Cash & $ & 325.00 \\ \hline Debit: & Accounts Payable & $ & 800.00 & Credit: & Cash & $ & 800.00 \\ \hline Debit: & Cash & $ & 550.00 & Credit: & Accounts Receivable (A/R) & $ & 550.00 \\ \hline Debit: & Cash & $ & 9,000.00 & Debit: & Accounts Receivable (A/R) & & 39,000.00 \\ \hline Debit: & Salaries \& Wages & $ & 1,500.00 & Debit: & Wages Payable & $ & 1,000.00 \\ \hline Debit: & Utilities Expense & $ & 500.00 & Credit: & Cash & $ & 500.00 \\ \hline Debit: & Deferred Revenue & $ & 500.00 & Credit: & Services & $ & 500.00 \\ \hline Debit: & Telephone Expense & $ & 325.00 & Credit: & Accounts Payable & $ & 325.00 \\ \hline Debit: & Salaries \& Wages & $ & 2,500.00 & Credit: & Cash & $ & 2,500.00 \\ \hline Debit: & Depreciation Expense & $ & 78.00 & Credit: & Accumulated Depreciation - Equipment & $ & 78.00 \\ \hline Debit: & Allowance for Doubtful Accounts & $ & 500.00 & Credit: & Accounts Receivable (A/R) & $ & 500.00 \\ \hline Debit: & Bad Debt Expense & $ & 1,560.00 & Credit: & Allowance for Doubtful Accounts & $ & 1,560.00 \\ \hline \end{tabular}