Kindly make an adjusting entry for it thanks!

Additional information determined for December 31, 2020 are as follows: c. a. Depreciation of the Equipment is 13,500. b. Supplies used during the year amounted to P5,000. Insurance expired during the year is P1,000. d. Doubtful Accounts at year end are estimated to be P3,000. e Unpaid utility bills at year end amounted to P12,000. f. Ending inventory amounted to P100,000. 1 Add file