Could you please help me with this question in preparing adjusting journal entries, adjusted trial balance and closing journal entries

Benny's Time Travel Company

Trial Balance

December 31, 1956

Cash 7,950

Accounts receivable

Prepaid insurance 2,400

Supplies 3,720

Equipment 26,000

Accumulated depreciation 2,000

Accounts payable 4,200

Salaries payable

Unearned consulting fees 3,000

Common shares 10,000

Retained earnings 19,600

Consulting revenue 3,900

Depreciation expense

Salaries expense 1,400

Insurance expense

Rent expense 1,000

Supplies expense

Utilities expense 230

42,700 42,700

The following year-end adjustments are needed:

A two-year insurance policy was purchased on November 30, 1956.

An end of year inventory of supplies indicated a remaining inventory of $2,670.

Equipment has an estimated residual value of $4,000 and an estimated life of six years.

Earned $250 of previously unearned revenue.

Accrual of salaries for $210.

Accrual of $1,800 revenue owed by a customer and not yet billed.