solve from no. 5 to 11 please

BE3-5 On July 1, 2017, Pizner Co. Ltd. pays 13,200 to Orlow Insurance Ltd. for a 3-year insurance contract. Both companies have fiscal years ending December 31. For Pizner Co. Ltd., journalize and post the entry on July 1 and the adjusting entry on December 31. BE3-6 Using the data in BE3-5, journalize and post the entry on July 1 and the adjusting entry on December 31 for Orlow Insurance Ltd. Orlow uses the accounts Unearned Ser- vice Revenue and Service Revenue. BE3-7 The bookkeeper for Malboeuf Company SA asks you to prepare the following accrued adjusting entries at December 31. 1. Interest on notes payable of 320 is accrued. 2. Services performed but not recorded total 1,750. 3. Salaries earned by employees of 900 have not been recorded. Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries and Wages Expense, and Salaries and Wages Payable. BE3-8 The trial balance of Tiwari Ltd. includes the following statement of financial posi- tion accounts, which may require adjustment. For each account that requires adjustment, indicate (a) the type of adjusting entry (prepaid expense, unearned revenue, accrued revenue, or accrued expense) and (b) the related account in the adjusting entry. Accounts Receivable Interest Payable Prepaid Insurance Unearned Service Revenue Accumulated Depreciation-Equipment BE3-9 The adjusted trial balance of Kwun Company at December 31, 2017, includes the following accounts (in thousands): Share Capital - Ordinary #15,600, Dividends #6,000, Service Revenue #38,400, Salaries and Wages Expense #16,000, Insurance Expense W2,000, Rent Expense #4,400, Supplies Expense #1,500, and Depreciation Expense #1,300. Prepare an income statement for the year. BE3-10 Partial adjusted trial balance data for Kwun Company is presented in BE3-9. Pre- pare a retained earnings statement for the year assuming net income is W13,200 for the year and Retained Earnings is #7,240 on January 1. (Amounts are in thousands.) BE3-11 Lim Company records all prepayments in income statement accounts. At April 30, the trial balance shows Supplies Expense HK$28,000, Service Revenue HK$92,000, and zero balances in related statement of financial position accounts. Prepare the adjust- ing entries at April 30 assuming (a) HK$11,000 of supplies on hand and (b) HK$20,000 of service revenue should be reported as unearned