what are the adjusting entries?

1. The company estimated that 5% of the outstanding accounts receivable will be uncollectible CREDIT Pup DEBIT $9,000.00 77,750,00 $7,500.00 31,990.00 36,000.00 200,000.00 450,000.00 2. The customer issued notes was dated May 31 2018 and has a rate of 10% Compute for the interest earned at the end of the year 14 Php 50,000.00 3. Janitorial supplies were overstated by 15 125,000.00 600 1 ACCT NO ACCOUNT TITLE 100 Cash 102 Accounts Receivable 104 Note Receivable 106 Janitorial Supplies 108 Prepaid Insurance 110 Land 112 Building 113 Accumulated Depreciation - Bldg. 114 Equipment 125 Accumulated Depreciation - Expt 200 Accounts Payable 202 Notes Payable 204 Unearned Janitorial Revenue 300 Xander Capital 302 Xander Drawings 400 Janitorial Revenues 500 Janitorial Supplies Expense 502 Salaries Expense 504 Depreciation Expense Bldg 506 Depreciation Expense-Equipment 19 36,000.00 150,000.00 100,000.00 44,500.00 500,000.00 4. Unrecorded insurance expense for the year was already 24 000 20 45,000.00 5. 345,000.00 25 The depreciation for the 2018 was understated by 10 000 for the building The depreciation expense 2018 of equipment was unrecorded by 8 000 6. 21,260.00 55,000.00 5.000.00 2.000.00 26 27 29 TOTAL Php 1.225.500.00 Php 1.225.500.00 7. The notes issued has a rate of 8% dated September 30 2018 24 000 of the unearned janitorial revenue was already rendered to customers 22 8. 34 35 103 206 208 402 508 510 312 Interest Receivable Interest Payable Salaries Payable Interet Income Doubtful Accounts Expense Insurance Expense Interest Expense 9. 37 30 Xander drawings of 54 000 was erroneously recorded as 45 000 10. Salaries amounting to 8500 needs to be accrued at the end of the year 29 40