need help with the general journal.

The unadjusted trial balance of Sketch Star Makers Inc., prepared as of December 31, 2018, Includes the following account balances. All of the accounts listed have normal balances. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Notes Payable (long-term) Deferred Revenue Service Revenue Salaries and Wages Expense $ 16,000 3,200 3,400 7,200 22,000 3,200 32,000 11,000 42,000 36,000 The following information is also available: A) A count of supplies revealed $1,600 worth on hand at December 31, 2018. B) An insurance policy, purchased on January 1, 2018, covers four years. C) The equipment depreciates at a rate of $2,200 per year, no depreciation has been recorded for 2018. D) One half (or 50%) of the amount recorded as Deferred Revenue remains deferred as of December 31, 2018. E) The accrued amount of salaries and wages at December 31, 2018 is $3,200. Journal entry worksheet