Need help with the formulas for the bottom yellow adjustment formulas that are not completed. Im confused on how they relate to the first year.

Year 1 Given Information $ 1,263,598 277,992 12,320 27,799 55,346 1,010,878 1-Jan Issued common stock in exchange for cash 1-Feb Borrowed money from the bank by signing a one-year note, at a rate of 10% 10-Mar Paid for advertisements to be run during the month 1-Apr Paid in advance for a one-year insurance policy 15-May Purchased supplies on account 1-Jun Landscaping equipment is purchased for cash 18-Jul Performed lawn mowing services for cash 1-Aug Paid for maintenance on the lawn mowers in cash 20-Aug Performed landscaping services on account 1-Oct Paid in advance for two years of rent on a storage facility 30-Nov Received cash payment from a customer for future services (not yet performed) 15-Dec Paid new employees for one month of work; payday is always on the 15th of the month. 231,238 18,480 179,431 69,498 145,314 56,862 December 31st Adjustments: Formulas You Compute 25,482.60 a Eleven months of interest has accrued on the note (to be paid in cash on Feb 1 next year) b 20,849 27,673 d Nine months have lapsed on the one-year insurance policy A physical count of supplies at the end of the year reveals half of the supplies were used The equipment is estimated to have a useful life of five years with no salvage value; depreciation must be recorded The rented storage facility has been used for three months Employees have worked for half a month (December 16 - December 31) in the current year but won't be paid until January 15. 117,935.77 e 8,687.25 f 28,431 Year 2 15-Jan Information $ 56,862 1-Feb 305,791 15-Mar 72,657 Paid employees for one month of work Paid back the note payable in full, plus interest, at a rate of 10% Performed half of the services for customer who paid in advance Issued additional common stock in exchange for cash Collected cash from customers for services previously performed Performed services for cash 20-Jun 30,184 26-Jul 161,488 16-Aug 566,533 20-Sep Performed services on account 439,606 8-Oct 72,657 7-Nov 45,276 Performed remaining services for customer who paid in advance Paid for maintenance on equipment in cash Paid employee salaries Paid a cash dividend to owners of the business 15-Dec 625,482 30-Dec 10,109 ecember 31st Adjustments: Formulas You Compute a b Remaining three months of one-year insurance policy were used up A physical count of supplies at the end of the year reveals all remaining supplies were used The equipment is estimated to have a useful life of five years with no salvage value; depreciation must be recorded The rented storage facility has been used for twelve months d e Employees have worked for half a month in the current year but won't be paid until January 15