what and how to get the adjusting entries?

JFB Company Trial Balance December 31, 202A mm Accounts Receivable Allowance for bad Debts Notes receivable m Merchandise Inventory m Purchases Purchase Returns and Allowances Suppties m Store Furniture Store Equipment 200,000 Accumulated Depreciation 3,170 Accounts Payable 200,000 Accrued Salaries Payable 1,512 Notes Payable 32,705 Kris Aug, Capital 237,500 Kris mg, Withdrawal 49,450 Sales Returns and Allowances Bad debts expense Advertising expense Rent Expense m m m Additional Information: a. Supplies physical inventory, December 31, 202A is P450. b. Merchandise Inventory end is P20,000. 0. Interest is 10% per annum. Notes receivable is dated October 1, 202A. d. Returned merchandise by the customer amounting to P500 was received on December 31, 202A. Already included in the inventory count but not yet recorded. e. Advertising material left on hand is P500