Using the following data, prepare adjusting entries for the month ended August 31.

a. Insurance expired August, $500

b. A count of supplies on August 31 indicated $1400 on hand

c. Depreciation on the computer for August is $250

d. Interest of $90 is accrued on the note payable.

e. $3,000 of the unearned revenue has been earned.

What are the adjusting entries? If the account already on the General Ledger do I input it on that account or do I create another?