I'm confused on what would go into debits and credits on my spreadsheet for the December 31st part. Could someone explain it to me?

Jan 30 Feb 1 Mar 1 Apr 10 Jun 1 July 1 July 20 Aug 15 Sept 15 Established the business when it acquired $75,000 cash by issuing common stock. Paid rent in advance for office space for two years, $12,000 cash. Borrowed $20,000 cash from National Bank. The notes issued had a 12 percent annual rate of interest and matured in one year. Purchased $6,000 of supplies on account. Paid $24,000 cash for office equipment which had a four-year (48 month) useful life and no salvage value. Straight-line depreciation will be used. Received $75,000 cash for services to be provided to customers evenly over the next year. Paid $6,000 owed to supplier from April 10 purchase. Billed customers $42,000 for services that were provided during August. Completed a job and immediately received $24,000 cash payment from client for services rendered. Paid employee salaries of $30,000 cash for services performed through the end of September. Received $32,000 cash payment from customers as collection on accounts receivable. Purchased additional supplies of $2,300 on account Billed customers $41,000 for services provided during September & October. Paid a dividend of $3,000 cash to stockholders. Oct 1 Oct 15 Nov 15 Nov 16 Dec 1 At the end of accounting period, the following adjusting entries were made: Dec 31 Adjusted records to recognize the services provided on contract of July 1. 31 Recorded the accrued interest on the note to National Bank (see March 1) 31 Recorded depreciation on the office equipment used in the business (see June 1). 31 Recorded $12,500 of accrued salaries as of December 31. 31 Recorded the rent expense for the year (see February 1). 31 Physically counted supplies; $1,200 was on hand at the end of the period (see April 10 and November 15)