Help with adjusting entries please.

f. A physical inventory was conducted of the warehouse at December 31 and the total value of inventory counted was $482,909. g. A review of open Accounts Receivable was conducted at year-end and it was determined that an estimated 5% of accounts receivable will be uncollected in the coming year. h. Two months remain on the warehouse rental (paid in advance in 2022). The total value of the rent for January and February 2023 is $4,660. i. A review of insurance policies indicated that the value of the unexpired portion of existing policies was $5,640 at year end. Insurance expense is allocated to selling and general insurance expense at 25% and 75% respectively. (total expense should be 5,380 )