Please help .. its the highlighted one that ties to the journal entry

Help $6,000 is paid for 12 months' insurance startin $4,800 is paid for 12 months of rent beginning January 1. (R FDI borrows $34,800 c payable in two years. A delivery van is purchased using cash. Including tax, the total cost was $19,200. stockholders contribute $7,000 of additional cash to FDI for its common stock Additional supplies costing $1,500 are purchased on account and r $600 of accounts receivable $500 of accounts payable from December of last year are paid. Performed services for customers on account. sent invoices totaling $11,900. s8,000 of services are performed for customers who paid immediately in cash. $2,320 of salaries are paid for the first half of the month. FDI receives $4,000 cash from a customer for an advance order for services to be provided later in January and in February $4,600 is collected from customers on account (see January 9 transaction). g January 1. (Record as an asset.) ecord as an asset.) ash from First State Bank at 68 annual interest; this note is eceived. arising from last year's December sales are collected Additional information for adjusting entries: A $800 bill arrives for January utility services. Payment is due February 15 Supplies on hand on January 31 are counted and determined to have cost $220 As of January 31, FDI had completed 60% of the deliveries for the customer who paid in advance on January 20. Accrue one month of interest on the bank loan. Yearly interest is determined by multiplying the amount borrowed by the annual interest rate (expressed as 0.06). For convenience, calculate January interest as one-twelfth of the annual interest Assume the van will be used for 4 years, after which it will have no value. Thus ach year, one-fourth of the van's benefits will be used up, which implies annua depreciation equal to one-fourth of the van's total cost. Record depreciation for