prepare adjusting journal entry

1. The equipment has an expected useful life of 10 years. The vehicles' expected useful life is eight years. 2. A physical count showed $2,000 of supplies on hand at December 312023 . 3. Accrued salaries payable at December 312023 , were $2,550. 4. Interest on the 5.5% note payable is payable at the end of each month and $10,000 of the principal must be paid on December 31 each year. Interest payments are up to date as at November 202023. 5. During 2023, additional common shares were issued for $3,000 cash