what are the adjusting entries?

UNADJUSTED TRIAL BALANCE December 31,2018 CREDIT The company estimated that 5% of the outstanding 1 accounts receivable will be uncollectible The customers issued notes was dated January 1, 2018 and has a rate of 10%. Compute for the interest earned at 2 the end of the year. DEBIT 189,100.00 89,240.00 50,000.00 15,900.00 48,000.00 300,000.00 500,000.00 Php 175,000.00 Janitorial supplies were 5,900.00 on hand at the end of the 3 month. Unrecorded Insurance expense for the year was already 50,000.00 424,000.00 ACCT NO. 100 102 104 106 108 110 112 113 114 115 200 202 204 300 302 400 500 502 504 506 ACCOUNT TITLE Cash Php Accounts Receivable Note Receivable Janitorial Supplies Prepaid Insurance Land Building Accumulated Depreciation - Bldg. Equipment Accumulated Depreciation - Eqpt Accounts Payable Notes Payable Unearned Janitorial Revenue Xander Capital Xander Drawings Janitorial Revenues Janitorial Supplies Expense Salaries Expense Depreciation Expense-Bldg Depreciation Expense-Equipment 17,500.00 The depreciation for the 2018 was understated by 179,800.00 550,000.00 for the building 150,000.00 150,000.00 The depreciation expense 2018 of equipment unrecorded 500,000.00 617,500.00 45,000.00 656,000.00 The notes issued has a rate of 5% dated September 1, 7 2018 145,160.00 122,900.00 15,000.00 8,000.00 50,000.00 of the unearned Janitorial revenue was already 8 rendered to the customers. TOTAL Php 1,703,300.00 Php 1,703,300.00 9 Xander drawings of 95,000.00 was recorded as 45,000.00 Salaries amounting to 32,500.00 needs to be accrued at 10 the end of the year