What would the journal entries be? I am confused. There are 4 main entries and the rest are sub entries?

1) depreciation on the building,office equiptment, and vehicles estimated $75,207 2)Fees earned but not billed are $195,148 3) Salaries esrned by employees at the end of the period, to be pid next month, are $71,531 4) Income tax expense for the period are estimated to be $51,980 5) Revenues esrned during the period (previously paid for by customers) totaled |$50,000 Answer : Unadjusted Trial balance Adjustment Entries Adjusted Trial balance Debit($) Credit(S) Debit(S Credit($) Debit($) Credit($) Cash 100625 100625 Accounts receivables 846960 195148 1042108 Supplies 353441 353441 Building 941841 941841 Land 894046 894046 Office furinture & Equipment 320017 320017 Vehicles 138459 138459 Accumulated depreciation 1088917 75207 1164124 Accounts payable 120783 120783 Accrued salaries Payable 123685 7153 195216 income taxes payable 58640 51980 210620 Unearned revenue 75200 50000 25200 Common stock 107298 107298 Retained earnings 1279367 1279367 Dividends 114860 14860 Revenue 50000 50000 Fees earned 4540170 195148 4735318 Depreciation expenses 75207 75207 Income tax expenses 208854 51980 260834 Interest expense 9570 9570 Marketing and promotional expense 1856420 1856420 Salaries expenses 581302 71531 652833 Selling , general & administrative Expense 851805 851805 Travel expense 275860 275860 Total 7494060 7494060 443866 443866 7887926 7887926 Income statement Particular Amount($) Amount($) Revenue 50000 Fess earned 4735318 Total revenues 4785318 Less : Expenses Depreciation expenses 75207 Income tax expenses 260834 Interest expense 9570 Marketing and promotional expense 1856420 Salaries expenses 652833 Selling , general & administrative Expense 851805 Travel expense 275860 Total expenses 3982529 Net Income 802789 Statement of retained earnings Opening retained earning 1279367 Add : Net income 802789 less: Dividend -114860 Closing retained earning 1967296 Balance sheet Assets Cash 100625 Accounts receivables 1042108 Supplies 353441 Building 941841 Land 894046 Office furinture & Equipment 320017 Vehicles 138459 Accumulted depreciation -1164124 > Total assets 2626413 Liabilities and stockholders equity Accounts payable 120783 Accrued salaries Payable 195216 Income taxes payable 210620 Unearned revenue 25200 Stockholders equity