please help me figure this out i have to record the journal entries after fir debit and credit.

Credit Debit $45,000 15,000 1,800 10,000 30,000 310,000 Trial Balance August 31, 2021 Account Title Cash Merchandise inventory Notes Receivable Prepaid insurance Office supplies Equipment Accumulated depreciation, equipment Accounts payable Salaries payable Mike Dewling, capital Services revenue Interest revenue Salaries expense Supplies expense Insurance expense Interest expense Depreciation expense Acct No. 100 101 102 103 110 150 160 200 220 300 400 560 620 625 630 635 640 Totals $14,500 18,300 16,500 417,400 1,500 45,500 3,500 2,400 5,000 $468,200 $468,200 REQUIRED: Prepare journal entries to record the year-end adjustments on August 31. EXPLANATIONS ARE REQUIRE (2 Marks cach) A. Depreciation on equipment for the year is $500. B Insurance coverage that has expired during the year is $1,500. C. A count of office supplies shows that there is $3,000 remaining. D. Wages of $5,000 have been earned by workers but not paid as of year end. E. A count revealed that only $14,000 of merchandise remains in the warehouse. Mike's Sheds uses a perpetual inventory system F Interest of $25 on the note receivable has accrued