For the adjusted entries, what section & debit or credit , would the following fall under ?

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

Adjusting Entries debit credit Cash Accounts Receivable Supplies Building Land Office Furniture & Equipment Vehicles Accumulated Depreciation Accounts Payable Accrued Salaries Payable Income Taxes payable Unearned Revenues Common Stock Retained Earnings Dividends Fees Earned Depreciation Expense Income Tax expense Interest Expense Marketing & Promotional Expense Salaries Expense Selling, General & Administrative expense Travel Expense Unadjusted Trial Balance debit credit 100,625 846,960 353,441 941,841 894,046 320,017 138,459 1,088,917 120,783 123,685 158,640 75,200 107,298 1,279,367 114,860 4,540,170 208,854 9,570 1,856,420 581,302 851,805 275,860 Totals 7,494,060 7,494,060 check figure check figure