Record the following adjusting entries in general journal form as of December 31, 2020:

1. Supplies on hand at the end of the year: $700
2. Equipment shown on the 12/1 TB (150,000) was purchased on 1/1/17, has a 8 year life, no salvage value and company uses double-declining balance method for its depreciation.
3. Included in the truck balance (56,500) is a fully depreciated truck for $6,500 and a new truck valued at $50,000 which was purchased on 1/1/17. The new truck has a 9-year life, no salvage value and the company uses the sum-of-the-years digits for its depreciation method on this asset.
4. Dont forget to depreciate the new equipment! (40,000 - 5 year life, 5,000 salvage value, straight line depreciation)
5. The patent was purchased on 1/1/2013 for $100,000 and its useful life is 20 years. (65,000)
6. $40,600 was paid on October 1, 2020 for six months rent.
7. On February 1, 2020, paid $38,500 for a 12-month insurance policy.
8. Declared dividends of $30,000 on December 31
9. The fair market value of the securities (classified as trading) is $17,000.
10. 3% of Accounts Receivable is estimated to be uncollectible. (788,501) Company uses the allowance method for estimating its uncollectible accounts.
11. Accrued salaries expense of $6,000 and recorded Payroll tax expense on account of $2300.
12. Had issued $300,000 of 6%, 10-year bond, dated 1/1/18 for $323,383 when the market rate was 5%. Interest is paid on June 30 and January 1 using the effective interest rate method. The June payment is included in the Dec. 1 TB. (Additional credit awarded if amortization table is included)
13. One month has passed since the issuance of restricted stock.
14. Interest on 30 days of note payable, dated 12/1/20 should be accrued. (Assume 360 days in a year for calculation)
15. Accrued interest of 7% on long-term note payable of $175,000.
16. Income tax rate is 21%

Acct	Description	DR	CR
100	Cash	707,685
101	Accounts Receivable	788,501
102	Allowance for Doubtful Accounts		7,900
103	Trading Securities	18,000
125	Equipment	150,000
126	Accumulated Depreciation Equipment		82,719
127	Truck	56,500
128	Accumulated Depreciation Truck		32,542
130	Land	35,000
175	Patents	65,000
401	Sales		653,000
500	Cost of Goods Sold	175,000

Can you please help me with recording the adjusting entries in the G/L?