Just need some help with this last little part please!

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Many thanks and God bless!

E3-22 (similar to) Consider the following independent situations at December 31: (Click the icon to view the situations.) Journalize the adjusting entry needed on December 31 for each situation. Use the letters to label the journal entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) (b) Dec. 31 Salaries Expense 8,000 Salaries Payable 8,000 To accrue salaries expense. X More Info c. The unadjusted balance of the Office Supplies account is $3,100. Office supplies on hand total $1,600. Date Debit Credit (c) Dec 31 Accounts and Explanation Supplies Expense Office Supplies 1,500 1.500 a. On October 1, a business collected $3,900 rent in advance, debiting Cash and crediting Unearned Revenue. The tenant was paying one year's rent in advance. On December 31, the business must account for the amount of rent it has earned. b. Salaries expense is $2,000 per dayMonday through Fridayand the business pays employees each Friday. This year December 31 falls on a Thursday. C. The unadjusted balance of the Office Supplies account is $3,100. Office supplies on hand total $1,600 d. Equipment depreciation was $700. e. On July 1, when the business prepaid $1,440 for a two-year insurance policy, the business debited Prepaid Insurance and credited Cash. To record office supplies used. d. Equipment depreciation was $700. Date Debit Credit (d) Dec. 31 Accounts and Explanation Depreciation Expense-Equipment Accumulated Depreciation Equipment 700 Print Done 700 To record depreciation on equipment e. On July 1, when the business prepaid $1,440 for a two-year insurance policy, the business debited Prepaid Insurance and credited Cash. Date Debit Credit (e) Dec. 31 Accounts and Explanation Insurance Expense Prepaid Insurance 1442.5 1442.5