How do i figure out the adjusting entries

Peyton Approved Adjusting Journal Entries 2017 Date Accounts Debit Credit 31-Dec Depreciation Expense Accumulated depreciation 31-Dec Amortization Expense Accumulated Amortization 31-Dec Interest Expense Interest Payable 31-Dec Insurance Expense Prepaid Insurance 31-Dec Baking Cost of Goods Sold Baking Supplies 31-Dec Office Supplies Expense Office Supplies 31-Dec Wages Expense Wages Payable|Unadjusted trial balance Adjusting entries Adjusted trial balance Account Debit Credit Debit Credit Debit Credit Cash 64,713.72 64,713.72 Baking Supplies 165,250.00 165,250.00 Merchandise Inventory (FIFO) 25,750.00 25,750.00 Prepaid Rent 7,500.00 7,500.00 Prepaid Insurance 2,400.00 2,400.00 Baking Equipment 17,000.00 17,000.00 Accumulated Depreciation 3,285.72 3,285.72 Leasehold Improvements 10,000.00 10,000.00 Accumulated Amortization 2,000.00 2,000.00 Trademark 2,300.00 2,300.00 Office Supplies 1.600.00 1,600.00 Accounts Receivable 30,401.00 30,401.00 Notes Payable 10,000.00 10,000.00 Interest Payable Accounts Payable 27,325.00 27,325.00 Wages Payable Loans Payable 21,000.00 21,000.00 Common Stock 30,000.00 30,000.00 Dividends 20,000.00 20,000.00 Bakery Sales 335,675.00 335,675.00 Merchandise Sales 35,200.00 35,200.00 Baking Cost of Goods Sold Rent Expense 90,000.00 90,000.00 Interest Expense Insurance Expense Depreciation Expense Amortization Expense Misc. Expense 2,780.00 2,780.00 Office Supplies Expense Business License Expense 375.00 375.00 Advertising Expense 5,200.00 5,200.00 Wages Expense Telephone Expense 3,456.00 3,456.00 Merchandise COGS (FIFO) 15,760.00 15,760.00 Total 464,485.72 464,485.72 464,485.72 464,485.72