please show me how to make the adj entries

FCM used the following information to make adjusting entries:

1. A physical count of supplies indicated that, as of December 31, 2017, $800 worth of supplies were on hand.

2. On December 31, the marketing project for JonyJones that had not been recorded is identified and recorded.

3. On November 1, YMCA-Austin began negotiations with FCM for $42,000 of video production services. FCM would perform the video production services for YMCA-Austin over a 12-month period. FCM signed the contract on December 1, 2017 and began shooting immediately. Payments for the work are to be spread evenly throughout the 12-month period, with FCM billing YMCA-Austin on the last day of every month. The check for Decembers work for YMCA was not received until January 1^st, 2018.

4. December 2017s electricity bill of $100 was accrued on December 31 but was received and paid on January 2^nd, 2018.

5. Decembers Internet and telephone bill of $230 was accrued at month end and paid on January 3, 2018.

6. Make the adjusting entry necessary to record depreciation expense for all of 2017. Your assistant has calculated depreciation for the year, as shown in in the Extra Info tab. FCMs management has decided that a full month of depreciation is recorded if an asset is held for 15 days or more; if the asset is used less than 15 days in a month, no depreciation is recognized. For example, the equipment acquired on March 19 is depreciated as if it had been purchased bought on April 1. A computer sold on November 11 is depreciated as if it had only been used until October 31.

7. A lease payment of $6,000 for renting the office was made on November 1, 2017, for rental through October 31, 2018. The asset account was properly adjusted for November. The cost of leasing the office needs to be made for December 2017.

8. The Allowance for Doubtful Accounts should be established at 1% of Accounts Receivable as of December 31, 2017. Compute the balance after making the December adjusting entries.

9. During 2017, there were four notes payable outstanding (the three indicated below and the one repaid on December 22). Interest for two of these notes (SnapCut and WestBestVideo) is paid at maturity; interest on the Wells Fargo note is paid semiannually. Proper accruals of the interest for the three notes below were made as of November 30, 2017. Interest for December 2017 for these three notes needs to be recorded.

Your assistant calculated interest for December 2017 below:

SnapCut Inc., 6%, 6 months, due Feb. 28, 2018	10,000 x 0.06 x (1/12) =	50
WestBestVideo, 8%, 6 months, due Apr. 30, 2018	2000 x 0.08 x (1/12) =	13
Wells Fargo, 4.5%, 5 years, due Nov. 20, 2022	20,000 x 0.045 x (1/12) =	75

10. Insurance expense for December 2017 needs to be recorded using the number of days in the insurance policy.