This is the cmplete question

1-Jan Purchased a two year insurance policy for $1600

2-Jan Purchased equipment on account for $4,500 from the Strong Company with zero Salvage value and 5 yr life, the existing equipment has a 4 yr life, all depr on SL basis

3-Jan Purchased equipment for cash, $700 with a 7 yr life depr on the SL basis

4-Jan Rec'd $5000 from a customer for Merchandise to be purchased by the customer over the next 30 days with a cost of $2500, 60% of which was delivered by the end of the month.

5-Jan Took out a $5000 note payable due at the end of 60 days with interest payable at that time of 6%

1-Feb Billed January Sales to customers for $2000 with a cost of $1000

2-Feb Rec'd the January Utility Bill of $600

3-Feb Purchased Merchandise for $3000 cash

What are the adjusting entries for the following for the month