Need help with the following (based on the Unadjusted Trial Balance sheet below it)

At the end of May, the following adjustment data were assembled.
Anaylze and use these data to make the adjusting entries.
1.	Insurance expired during year is $12,000.
2.	Store supplies on hand on May 31 are $4,000.
3.	Depreciation for current year is $14,000.
4.	Accrued sales salaries on May 31 is $7,000 and accrues office salaries on May 31 is $6,600.
	Journal
	Date	Description	Debit	Credit
		Adjusting Entries
1.
2.
3.
4.

PALISADE CREEK CO.
Unadjusted Trial Balance
31-May-16
	Debit Balances	Credit Balances
Cash	84,500
Accounts Receivable	245,875
Merchandise Inventory	583,950
Prepaid Insurance	16,800
Store Supplies	13,800
Store Equipment	569,500
Accumulated Depreciation--Store Equipment		56,700
Accounts Payable		63,150
Salaries Payable		-
Customers Refunds Payable		29,270
Common Stock		100,000
Retained Earnings		570,100
Dividends	135,000
Sales		5,376,205
Cost of Merchandise Sold	3,013,000
Sales Salaries Expense	720,800
Advertising Expense	292,000
Depreciation Expense	-
Store Supplies Expense	-
Miscellaneous Expense	12,600
Office Salaries Expense	411,100
Rent Expense	88,700
Insurance Expense	-
Miscellaneous Administrative Expense	7,800
	$6,195,425	$6,195,425