Using Xero, how do I solve specifically the first one and also how to do it by a manual journal entry for this be?

Note Purchased and paid $1,360 for gardening supplies

Step by step plz and if time can all be solved if not at least the first one ! thanks

PLEASE NOTE: The next five transactions are adjusting entries which you are required to enter as manual journal entries. From the accounting menu select manual journals. 31/05/2023 On the 31st May 2023 , only $420 worth of gardening supplies purchased on the 12th May remained on hand. (Add a new expense account "Gardening Supplies Expense". Use "515" as the Account Code. Ensure you SAVE the details.) 31/05/2023 Interest expense on the bank loan is accrued at $750 per month. The interest is paid to the bank quarterly and the first interest payment is due on the 1st August 2023. (Add a new current liability account "Interest Payable". Use "210" as the Account Code. Ensure you SAVE the details.) 31/05/2023 Depreciation on the Gardening Equipment is $2,400 per year. All assets are depreciated for a full month regardless of the date acquired. 31/05/2023 Record the insurance expense expired for the month of May 2023. 31/05/2023 Wages of $1,020 are owed to casual employees as at 31 May 2023 and will be paid on the 6th June 2023