There are two questions, please help me to correct mistakes, thanks!

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The following independent events for Pharoah Theatre Ltd. during the year ended December 31, 2024, require a journal entry or an adjusting journal entry, or both. The company adjusts its accounts annually. 1. Supplies on hand amounted to $2,780 at the beginning of the year. On March 1, additional supplies were purchased for $7,860 cash. At the end of the year, a physical count showed that supplies on hand amounted to $1,850. 2. The theatre owns a vehicle that was purchased on January 2,2024 , for $222,000. The vehicle's estimated useful life is four years. 3. The theatre puts on nine plays each season, which starts in September and ends in May (one play per month). Season tickets sell for $450. On August 2, 600 season tickets were sold for the upcoming 2024-2025 season. The theatre credited Deferred Revenue for the full amount received on August 2 and uses a Ticket Revenue account to record revenue earned from season tickets. 4. On June 1, the theatre borrowed $64,000 from La Caisse Populaire Desjardins at an interest rate of 6%, to be repaid in one year. The interest is payable on the first day of each following month, and was last paid on December 1. 5. The total biweekly payroll is $16,650, paid every other Friday for employee salaries earned during the prior 12 -day workweek (Tuesday to Sunday). This year, December 31 falls on a Tuesday. Salaries were last paid (and recorded) on Friday, December 27, and will be paid next on Friday, January 10. 6. Pharoah Theatre rents a portion of its facilities for $1,110 a month to a local seniors' choir that uses the space for rehearsals. The choir's treasurer was ill during December, and on January 7, the theatre received a $2,220 cheque for both the amount owing for the month of December and the rent for the month of January. 7. Upon reviewing its books on December 31, the theatre noted that a telephone bill for the month of December had not yet been received. A call to Bell Aliant determined that the telephone bill was for $2,080. The bill was paid on January 11. (Hint: Use the Utilities Expense account for telephone services.) Presented here are selected transactions for Carla Vista Inc. during August of the current year. Carla Vista uses a perpetual inventor system. It estimates a return rate of 10%, based on past experience. Aug. 1 Purchased supplies for $2,800 cash. 3 Purchased inventory on account from Kenliwa Corp. at a cost of $39,100, terms 2/20,n/45, FOB shipping point. 4 Freight charges of $1,250 were paid by the appropriate party on the August 3 inventory purchase. 6 Sold goods costing $11,800 to Penkwa Limited for $29,500 on account, terms n/30, FOB destination. 7 Freight charges of $450 were paid by the appropriate party on the August 6 sale of inventory. 9 Returned damaged goods costing $3,600 that were originally purchased from Kenliwa on September 3. Received a credit on account. 10 Purchased equipment on account for $45,000, terms n/45, FOB destination. 11 Freight charges of $550 were paid by the appropriate party on the August 10 purchase of equipment. 13 Purchased inventory for $3,000 cash. 15 Received the balance due from Penkwa. 22 Paid Kenliwa the balance due. 26 Sold inventory costing $14,000 to Makoons Inc. for $28,000 on account, terms n/45, FOB shipping point. 27 Freight charges of $850 were paid by the appropriate party on the August 26 sale of inventory. 30 Makoons returned goods sold for $1,100 that cost $650. The merchandise was restored to inventory. Supplies Accumulated Depreciation - Vehicles Ticket Revenue 7.31,InterestExpenseDec. Interest Payable Salaries Payable Dec. 5. 31, Accounts Receivable 2024 Rent Income Cash Aug. 15 Aug. 22 Accounts Payable Inventory Cash Aug. 26 Accounts Receivable Sales Refund Liability (To record sale of merchandise on account) \begin{tabular}{ll} Aug. 26 Cost of Goods Sold \\ \hline \end{tabular} Estimated Inventory Returns Inventory