(need these following entires)
After talking with the client, Sue identified the following information related to August transactions. You must record any additional transactions as adjusting entries, based on this new information:
1.	Earned but unbilled fees at August 31 were $3,500.
2	Prepare the entry to record the depreciation. All equipment is depreciated over 3 years, using the straight line method. Include your supporting calculations in the "Supporting Assumptions and Calculations" schedule.
3	An inventory count shows $1,550 of office supplies (not for resale) on hand at August 31.
4	Record the amortization of the franchise.
5	Amortize the 36-month interest bearing note.
6	Accrued but unpaid employee salaries were $4,200 (gross) with withholding of $840.00 for Federal income taxes, $126 for state income taxes, $260 for social security, $60.90 for Medicare tax, and $20.50 for city income tax. Combine the employee taxes withheld activities into one account, Employee Taxes Withheld Payable.
7	Accrued employer payroll tax of $321.00.
8	Record the interest incurred on the note for the month.
9	Billed Drake 5 hours of private instruction for the month (See August 8th transaction). Record the adjusting entry.
10	On September 5, 2018, Mr. Hamilton received a bill from Tri-State gas company, $2,500 for services rendered August 31.
11	Record adjusting entry for Netflix stock.
	Used $11,500 of rental services from Monmounth Speedway.
12	One-twelfth of the insurance expired.
13	Record the expiration of rent expense.
14	Accrue income taxes for the period. The company expects to pay income taxes at a 15% rate. Note: you must calculate income before you can determine the amount for this adjusting entry.
15	Based on the experience of other restaurants of this size, Jacob and Daniel, LLC estimates that 4% of outstanding accounts receivables will be uncollectible.
16	Based on the bank reconciliation performed by John, the other new staff member at Daniel and Jacob, LLC, the following adjusting entries should be made:
	--- A check from Taylor Swift was returned for non sufficient funds (NSF) for $1,300. The check was apart of the money received on August 23rd.
	--- The deposit made on August 23 for cash receipts was recorded $5,400, but bank correctly counted the deposit to be $5, 800.