THESE ARE MY ADJUSTING ENTRIES, INEED HELP FOR THE DESCRIPTION THAT YOU PUT BELOW.EXAMPLE Land dr. Cash cr (bought land in cash)

djusting entries:
S.no.	Accounts title and explanations				Debit $	credit $
1	Interest expense Dr.				1667
	Interest payable (200000*10%*1/12)					1667
2	Depreciation expense Dr.				1725
	Accumulated depreciation-Building					1120
	Accumulated depreciation-Equipment					605
3	Accounts receivable Dr.				42000
	Sales revenue					42000
	Cost of goods sold Dr.				19000
	Merchandise inventory					19000
4	Insurance expenses Dr.				483
	Prepaid insurance					483
5	Unearned revenue Dr.				7500
	Service revenue					7500
	Cost of goods sold Dr.				3200
	Merchandise inventory					3200
6	Amortization expenses Dr.				1200
	Accumulated amortization-Patents					1200
7	bad debts expenses Dr.				19260
	Allowance for bad debts account					19260
	(42000*3% +18000)