Journalize these Adjusting Entries

$1.$ Sales earned but not billed yet $ $2900$

$2.$ Additional $ $362\mathrm{.}5$ in sales salaries has been accrued, but not yet recorded

$3.$ Depreciation expense on the store equipment for the month is $$217\mathrm{.}5$

$4.$ Insurance expired for the month is $$87$

$5.$ Store Supplies on hand at end of the month is $$72\mathrm{.}5$

$6.$ $$1450$ of the unearned rent has now been earned

$7.$ Physical count of merchandise inventory on June $30$ is $$19420$