I have completed these two questions :

P2.5A (LO 2, 3, 4) AP Grete Rodewald formed a dog grooming and training business called Grete Kanines on September 1, 2021. After consulting with a friend who had taken introductory accounting, Grete created a chart of accounts for the business as follows: No. 101 Cash; No. 112 Accounts Receivable; No. 130 Prepaid Insurance; No. 151 Equipment; No. 201 Accounts Payable; No. 209 Unearned Revenue; No. 301 G. Rodewald, Capital; No. 306 G. Rodewald, Drawings; No. 400 Service Revenue; No. 610 Advertising Expense; No. 726 Rent Expense; and No. 737 Utilities Expense. During September, the following events and transactions occurred:

Journalize transactions, post, and prepare trial balance.

Sept. 1		Grete transferred $9,630 from her personal bank account to a bank account under the company name Grete Kanines.
2		Signed a one-year rental agreement for $690 per month. Paid the first month's rent.
2		Paid $750 for a one-year insurance policy effective September 1, 2021.
5		Purchased $2,640 of equipment on credit.
7		Paid $420 for advertising in several community newsletters in September.
13		Collected $500 cash for providing dog grooming services.
21		Attended a dog show and provided $800 of dog grooming services for one of the major kennel owners. The kennel owner will pay the amount owing within two weeks.
24		Collected $540 from the kennel owner for the services provided on September 21. The kennel owner promised to pay the rest on October 2.
28		Paid $210 for utilities for the month of September.
29		Paid $1,470 of the amount owed from the September 5 equipment purchase.
30		Received $860 cash for dog training lessons that will start on October 10.
30		Collected $1,045 cash for providing dog grooming services.
30		Paid the owner, Grete Rodewald, $1,490 for her personal use.

Instructions

a. Journalize the transactions.

b. Post the journal entries to the ledger accounts. (Use the ledger format provided in Illustration 2.20.)

c. Prepare a trial balance as at September 30, 2021.

P2.4B (LO 1, 2, 3, 4) AP Barbara Fair is a licensed architect. During the first month of operation of her business, the following events and transactions occurred.

Journalize transactions, post, and prepare trial balance.

Apr. 1		Invested $45,000 cash.
1		Hired a secretary-receptionist at a salary of $500 per week payable monthly.
2		Paid office rent for the month $800.
3		Purchased architectural supplies on account from Dakin Company for $1,500.
10		Completed blueprints on a carport and billed client $1,800 for services performed.
11		Received $500 cash advance from D. Ellington for the design of a new home.
20		Received $1,500 cash for services completed and delivered to L. Leno.
30		Paid secretary-receptionist $2,000 for the month.
30		Paid $600 to Dakin Company for accounts payable due.

Barbara uses the following chart of accounts:

No. 101 Cash, No. 112 Accounts Receivable, No. 126 Supplies, No. 201 Accounts Payable, No. 209 Unearned Revenue, No. 301 B. Fair, Capital, No. 400 Service Revenue, No. 726 Salaries Expense, and No. 729 Rent Expense.

Instructions

a. Journalize the transactions.

b. Post the journal entries to the ledger accounts. (Use the ledger format provided in Illustration 2.20.)

c. Prepare a trial balance at April 30, 2021.

But i am not able to do adjusting entries of these questions which are these :

From the Textbook, Weygandt et al, using the problem P2.5A (Page 2-43) and P2.4B (Page 2-50) and the balances that you completed in assignment 2a. In Excel enter the unadjusted trial balance amount into T account, identify adjusting entries with the information below, prepare the adjusting journal entries, and adjusted Trial Balance (using the formats developed in Assignment-1) P2.5A assumptions: Insurance policy is for 1 year All equipment has a useful life of 10 years

P2.4B assumptions Used $500 of supplies in April (balance on hand at end of month of $1,000) Payroll taxes of $200 to be paid in May based on April wages

Please help