hi i need help with letter a please show work thank you

Problem 3.4 The following unadjusted and adjusted trial balances are available for Interior Designs, Inc., as of and for the fiscal year ended December 31, 20X7. Unadjusted Trial Balance Adjusted Trial Balance Debit Credit Debit Credit Cash ............................. .. $20,000 $20,000 Accounts receivable .................. 11,000 19,500 Prepaid insurance.... ............... ..4,400 4,000 Office supplies ........................... 7,000 6,000 Prepaid rent ... ..... 6,000 5,500 Equipment ........... 120,000 120,000 Accumulated depreciation ......... $22,000 $23,000 Interest payable.............. 500 600 Accounts payable .............. 13,500 13,500 Income tax payable .............. 2,000 3,000 Salaries payable. 3,000 Unearned professional fees revenue 15,000 14,000 Notes payable (due 20X9) 20,000 20,000 Common stock .......... 40,000 40,000 Retained earnings .............................. 50,200 50,200 Dividends ................................. 9,000 9,000 Professional fees revenue................ 86,000 95,500 Interest expense ................. 1.100 1,200 Salaries expense .................. 25,000 28,000 Insurance expense .................... 4.400 4,800 Rent expense.......................... 11,000 11,500 Depreciation expense .............. 11,000 12,000 Income tax expense ... 5,600 6,600 Supplies expense ... 6,000 7,000 Utilities expense 7.700 7.700 Totals ............ $249,200 $249,200 $262.800 $262.800 a) Prepare the adjusting entries that must have been made