Need help with adjusting journal entries 3, 5, 8, and 10. Thank you!

Karen Noonan opened Metlock Cleaning Services Inc. on February 1, 2025. During February, the following transactions were completed. Feb. 1 Issued 4,000 shares of Metlock Cleaning Services common stock for $10,400. Each share has a $1.50 par. 1 Borrowed $6,400 on a 2 -year, 6% note payable. 1 Paid $7,220 to purchase used floor and window cleaning equipment from a company going out of business (\$3,860 was for the floor equipment and $3,360 for the window equipment). 1 Paid $174 for February Internet and phone services. 3 Purchased cleaning supplies for $780 on account. 4 Hired 4 employees. Each will be paid $380 per 5-day work week (Monday-Friday). Employees will begin working Monday, February 9. 5 Obtained insurance coverage for $7,320 per year. Coverage runs from February 1, 2025, through January 31,2026. Karen paid $1,830 cash for the first quarter of coverage. 5 Discussions with the insurance agent indicated that providing outside window cleaning services would cost too much to insure. Karen sold the window cleaning equipment for $3,160 cash. 16 Billed customers $3,120 for cleaning services performed through February 13, 2025. 17 Received $432 from a customer for 4 weeks of cleaning services to begin February 21, 2025. (By paying in advance, this customer received 10% off the normal weekly fee of $120.) 18 Paid $240 on amount owed on cleaning supplies. 20 Paid $3 per share to buy 240 shares of Metlock Cleaning Services common stock from a shareholder who disagreed with management goals. The shares will be held as treasury shares. 23 Billed customers $3,440 for cleaning services performed through February 20. 24 Paid cash for employees' wages for 2 weeks (February 9-13 and 16-20). 25 Collected $2,000 cash from customers billed on February 16. 27 Paid $174 for Internet and phone services for March. 28 Declared and paid a cash dividend of $0.20 per share. Prepare a trial balance at February 28, 2025. METLOCK CLEANING SERVICES INC. Trial Balance February 28, 2025 Debit 4,560 3,860 Common Stock Paid-in Capital in Excess of Par-Common Stock Cash Dividends Treasury Stock Service Revenue Utilities Expense Salaries and Wages Expense Loss on Disposal of Plant Assets Totals Credit 432 6000 4400 752 $24332 Journalize the following adjustments. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record joumal entries in the order presented in the problem. Round answers to 0 decimal places, e.g. 1,527.) 1. Services performed for customers through February 27,2025 , but unbilled and uncollected were $3,000. 2. Received notice that a customer who was billed $160 for services performed February 10 has filed for bankruptcy. Metlock Cleaning Services does not expect to collect any portion of this outstanding receivable. 3. Metlock Cleaning Services uses the allowance method to estimate bad debts. Metlock Cleaning Services estimates that 3% of its month-end receivables will not be collected. 4. Record 1 month of depreciation for the floor equipment. Use the straight-line method, an estimated life of 4 years, and $500 salvage value. 5. Record 1 month of insurance expense. 6. An inventory count shows $320 of supplies on hand at February 28. 7. One week of services were performed for the customer who paid in advance on February 17. 8. Accrue for wages owed through February 28, 2025. 9. Accrue for interest expense for 1 month. 10. Karen estimates a 20% income tax rate. (Hint: Prepare an income statement up to "income before taxes" to help with the income tax calculation.)