I just need help with making adjusting journal entries for each one. 1 goes with a, 2 goes with b, and so on. I don't think (a) is right. Please help me from 1 to 5. This is just one problem. Thanks.

Val's Hair Emporium operates a hair salon. Its unadjusted trial balance as of December 31, 2015 follows along with information about selected accounts. Credit Account Names Debit Further Information 3,900 Cash As reported on December 31 bank statement. Based on count, only $1,350 of supplies still exist. Supplies 4,400 Prepaid Rent 6.300 Accounts Payable This amount was paid November 1 for rent through the end of January. 1,550 This represents the total amount of bills received for supplies and utilities through December 15. Val estimates that the company has received $460 of utility services through December 31 for which it has not yet been billed. Salaries and Wages 0 Stylists have not yet been paid $200 for their work on December 31. Payable O The company has paid last year's income taxes but not this year's taxes. Income Tax Payable 2100 This amount was contributed for common stock company in prior years. Common Stock Retained Earnings 800 This is the balance reported at the end of last year. Service Revenue 77,550 Customers pay cash when they receive services. Salaries and Wages 29,200 Expense This is the cost of stylist wages through December 30. Utilities Expense 12,300 This is the cost of utilities through December 15. This year's rent was $2100 per month. 21,000 Rent Expense Supplies Expense 4,900 This is the cost of supplies used through November 30. Income Tax Expense The company has an average tax rate of 25% 82,000 82,000 Totals