Need help properly adjusting the journal entries, I do not understand please help

Adjusting journal entries 5 journal entries 30 POINTS Prepare the adjusting journal entries for the following items. Adjustments are being made for the month of October. Use October 31 as the date for the journal entries. Prepaid insurance totaling $400 expired during the month. Salaries of $500 are unpaid at the end of the month. Services performed but unbilled at the end of the month total $800. Supplies of $100 were used during the month. Depreciation expense on the equipment for the month is $300