please show what is debit and credit

IV. Adjusting entries. Journalize the adjusting entries needed on December 31, 2019 for Dolly Industries using the following data. Explanations are not required. A. The balance in the Supplies account before adjustment is $5,000. A physical count reveals $2,750 of supplies on hand at December 31. B. A computer was purchased on January 1, 2019 for $15,000. The computer has a useful life of 3 years and is depreciated using the straight-line method. The computer has no residual value. C. A one-year insurance policy costing $6,000 was purchased on November 1, 2019. The insurance begins on November 1. D. Employee salaries are owed for 4 days of a regular 5-day work week. Weekly payroll is $15,000. E. Unearned Maintenance Revenue has a balance of $22,000 before adjustment. Records show that $14,000 of that amount has been earned by December 31. a