Mainly need help doing number two and three

It's been 4 years since Healthy Start opened for business. The company has grown, hiring several new employees, including trainers and an office manager. As of December 31, 2022, the trial balance includes the following accounts and balances (in alphabetical order and with normal balances) VL-IL 3,650 Notes payable J 3,245 Office equipment Accounts payable 15,000 1 7,680 A | 0> 565 A D 4,260 A | D A Accounts receivable - 945 Office supplies 2,496 Prepaid insurance 1,080 3,125 Rent expense 10,000 Retained earnings C,'lvt Accumulated Depreciation: Computers* CA Accumulated depreciation: Office equipment ! Accumulated depreciation: Training equipment' Prepaid rent-, 3,800 E Advertising expense C3 Capital Stock DIP Cash 8,278 59,250 E | D 3,240A D 88,750 R 1 C, 4,230 C 1,925ED 28,650 Salaries expense 2,700 Training equipment 2,189 Training revenue 5,000 Unearned training revenue 2,500 Utilities expense 3,300 Computers DE Depreciation expense Dividends L Dividends payable t Insurance expense Healthy Start adjusts on a monthly basis and closes its accounts annually Other data On March 14, 2022, Healthy Start paid rent for the next 12 months on their office and training space. The advance payment represented a rental period of April 1, 2022, to March 31, 2023 The company's current insurance policy was purchased on December 31, 2021, and was effective for one year beginning on January 1, 2022. On December 31, 2022, Healthy Start paid a premium of $3,960 on a one year insurance policy, effective for one year beginning January 1, 2023 1 2. 3 A count of supplies shows $230 of unused supplies on December 31 4 The computers were purchased in 2021 and have an estimated useful life of 5 years. They are expected to be used evenly over that time The office furniture, purchased in 2020, has an estimated useful life of 10 years and is expected to be used evenly over that time The training equipment, purchased in 2021, has an estimated useful life of 3 years and is expected to be used evnly over that time Healthy Start borrowed $15,000 on December 1, 2022, promising to repay the loan in 5 years Interest accrues at an annual rate of 8% and must be repaid on December 1 of each year. The unearned training revenue represents prepayments by clients for personal training sessions. As of December 31, 2022, two-thirds of the prepayments remain unused 6 7. 9.Salaries of $5,650 are accrued and unpaid at December 31 10. Income taxes expense for the year totals $2,350