need help with the general journal entries

The fiscal year-end unadjusted trial balance for Martin Company is found on the trial balance tab. Martin Company uses a perpetual inventory system. It categorizes the following accounts as selling expenses: depreciation expense-store equipment, sales salaries expense, rent expense-selling space, store supplies expense, advertising expense. It categorizes the remaining expenses as general and administrative Descriptions of items that require adjusting entries on January 31 follow. a. Store supplies still available at fiscal year-end amount to $2,300, b. Expired insurance, an administrative expense, for the fiscal year is $1620 c. Depreciation expense on store equipment, a selling expense, is $6,000 for the fiscal year d. To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,430 of inventory is still available at fiscal year-end. 1 a.) Store supplies still available at fiscal year-end amount to $2,300. Record the required adjusting entry, if any. 2 b.) Expired insurance, an administrative expense, for the fiscal year is $1,620. Record the required adjusting entry, if any. 3 c.) Depreciation expense on store equipment, a selling expense, is $6,000 for the fiscal year. Record the required adjusting entry, if any. 4 d.) To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,430 of inventory is still available at fiscal year-end. Record the required adjusting entry, if any. 4 d.) To estimate shrinkage, a physical count of ending merchandise inventory is taken. It shows $10,430 of inventory is still available at fiscal year-end. Record the required adjusting entry, if any. 5 Record the entry to close income statement accounts with credit balances. 6 Record the entry to close income statement accounts with debit balances. 7 Record the entry to close income summary. 8 Record the entry to close the withdrawals account