Please help me create a adjusting journal entry for this information? Explain how it is done, so I may learn.

Equipment: Start of year $17,000

Leasehold start of year $10,000

Mixing machine: $5,000 initial cost, $500 salvage value, 3rd year of use of 7 total ($642.86 per year)

Ovens: $8,000 initial cost, $1,000 salvage value, 3rd year of use of 7 total ($1,000 per year)

Other depreciable equipment: $4,000 initial cost, $0 salvage value, 1st year of use of 4 total ($1,000 per year)

Bakery Leasehold Improvements: $10,000, 2nd year of use ($2,000 per year)

Trademark for company name: Initial cost, $2,300, 3rd year of use