Not sure if the part in blue has to do with the calculations but it might, please help. This is the full question its not missing any parts

Record adjusting journal entries for each separate case below for year ended December 31. Assume no other adjusting entries are made during the year. a. Unearned Rent Revenue. The Krug Company collected $9,600 rent in advance on November 1, debiting Cash and crediting Unearned Rent Revenue. The tenant was paying 12 months' rent in advance and occupancy began on November 1. b. Unearned Services Revenue. The company charges $105 per insect treatment. A customer paid $420 on October 1 in advance for four treatments, which was recorded with a debit to Cash and a credit to Unearned Services Revenue. At year-end, the company has applied three treatments for the customer. c. Unearned Rent Revenue. On September 1, a client paid the company $31,200 cash for six months of rent in advance and took occupancy immediately. The company recorded the cash as Unearned Rent Revenue. a. Accumulated Depreciation: The Krug Company's Accumulated Depreciation account has a $9,600 balance to start the year. A review of depreciation schedules reveals that $105 of depreciation expense must be recorded for the year. Debit or Credit? Credit Accumulated depreciation 9,600 Step 1: Determine what the current account balance equals. $ 9,600 105 Step 2: Determine what the current account balance should equal. Credit Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. 105 Depreciation expense Accumulated depreciation 105 b. Accumulated Depreciation: The company has only one plant asset (truck) that it purchased at the start of this year. That asset had cost $420, had an estimated life of five years, and is expected to have zero value at the end of the five years. The company uses straight line depreciation method to calculate its depreciation. Accumulated depreciationTruck Step 1: Determine what the current account balance equals. 0 0 Step 2: Determine what the current account balance should equal. Credit Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Depreciation expense Truck Accumulated depreciationTruck c. Accumulated Depreciation: The company has only one plant asset (equipment) that it purchased at the start of this year. That asset had cost $1,600, had an estimated life of seven years, and is expected to be valued at $315 at the end of the seven years. The company uses straight line depreciation method to calculate its depreciation. Accumulated depreciation- Equipment Step 1: Determine what the current account balance equals. $ 0 0 Step 2: Determine what the current account balance should equal. Credit Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Depreciation expense-Equipment Accumulated depreciationEquipment