what is the solution of the adjustments

The following additional information is available at December 31, 2013: (i) store supplies on hand at December 31, 2013 amounted to $98,000 (ii) On September 1, 2013, rent was prepaid for five months. (iii) The balance in the unearned sales revenue account at the end of the year amounted to $23, 500. (iv) Accrued utilities payable amounted to $45,000 (v) Actual inventory on hand based on a physical count, $200,000 Required. 1. Journalize the adjusting entries in the General Journal