I have only question on number 4.

I know I should go for 30,000 x %6 x 8/12 = 1,200

and then 30,000 - 1, 200 = 1, 800

But I can not name of account to debit 1,800 and credit 1,800.

11. Present, in journal form, the adjustments that would be made on October 31, 2018, the end of the fiscal year, for each of the following. 1. The supplies inventory on November 1, 2017 was $17,800. Supplies costing $38,600 were acquired during the year and charged to the supplies inventory. A count on October 31, 2018 indicated supplies on hand of $31,900. 2. On February 1, 2018 a ten month, 8% note for $25,000 was received from a customer. 3. On June 1, 2018 $57,000 was collected as subscriptions in advance on an five-year subscription and Subscription Revenue was credited. 4. On March 1, 2018 a three year 6% note for $30,000 was given to a vendor