What are the adjusting entries for the accounts posted. I know there should be one for unearned revenue and the sign but I don't know how to journalize it.

Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr $9,200 $4,500 $400 $1,200 $0 = $3,300 $0 + = + $8,500 $12,000 = + $4,800 $9,600 = $4,800 + O $1,500 + 1-Oct Beginning Balances O Receive $8,500 membership due for month of October. O Issue $12,000 common stock. I Buy $9,600 boxing equipment on Oct 1, pay half and sign note for 1/2. Pay $1,500 for advertising flyers placed on cars. F Pay $4,400 dividends to owners. O Pay $6,900 six month insurance premium for Oct 1 - March 31. O Receive $5,600 cash for November gym memberships. Receive $5,200 utility bill for October. O Pay $7,300 employees salaries for month of October. 31-Oct Unadusted Trial Balance $4,400 + $6,900 $6,900 + $5,600 $5,600 + O = $5,200 + $7,300 = + = + 31-Oct Adjusting Entry One: + 31-Oct Adjusting Entry Two: + = + 31-Oct Adjusting Entry Three: 31-Oct Adjusting Entry Four: + + + Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr $9,200 $4,500 $400 $1,200 $0 = $3,300 $0 + = + $8,500 $12,000 = + $4,800 $9,600 = $4,800 + O $1,500 + 1-Oct Beginning Balances O Receive $8,500 membership due for month of October. O Issue $12,000 common stock. I Buy $9,600 boxing equipment on Oct 1, pay half and sign note for 1/2. Pay $1,500 for advertising flyers placed on cars. F Pay $4,400 dividends to owners. O Pay $6,900 six month insurance premium for Oct 1 - March 31. O Receive $5,600 cash for November gym memberships. Receive $5,200 utility bill for October. O Pay $7,300 employees salaries for month of October. 31-Oct Unadusted Trial Balance $4,400 + $6,900 $6,900 + $5,600 $5,600 + O = $5,200 + $7,300 = + = + 31-Oct Adjusting Entry One: + 31-Oct Adjusting Entry Two: + = + 31-Oct Adjusting Entry Three: 31-Oct Adjusting Entry Four: + + +