journal entries need for this question are:

$-$ to record depreciation expense $(2$ entries, one with $5$ accounts the other with $2)$

$-$ to record interest $(1$ entry, two accounts$)$

$-$ to record depreciation expense $(3$ entries, the first with $2$ accounts, the second with $5$ accounts, and the third with $2$ accounts$)$

$-$ to record expired insurance $(2$ entries, each with $2$ accounts$)$