I need to make adjusting entries based on the statements and im having trouble figuring out where the new entries should go

The annual premium for the insurance policy was paid on September 1,2021 for $7,260 and posted to prepaid insurance. The office supplies were counted on 12-31-21 and had a balance of \$859. The wages and salanes of the sales & adminstrative staff is $950 per day The payroli is a weekly payroll and staft work six days a week with Sundays closed. The last December payroll was paid on Friday. December 31st for timecards through Tuesday, December 28 th Depreciation for 2021 is $11,555. Customers must make a downpayment for all special order items. The actual customer downpayments for which items had not been sold was \$4,860 at 12-31-21 The company computes that it will owe income taxes on it net income of $12,560. Sx monens of rent was paid on 10-31-21 for Nowember 2021 through Apeil 2022 in the amount of \$ 3,900 This information is not for adjusting entries - balance sheet only Current portion of long-term debs 54,500 how much they have to pay for the coming year 44,000 on balance sheets gats broken into current and noncurrent liabilities Hamief's Heart-Felt Treasures. Ltd. Trial Balance Worksheet December 31, 2021