What are the adjustments for the following items?

Problem 7-4 Giant Trading Enterprises Trial Balance December 31, 202B Cash on hand P11,500 Accounts Receivable 30,000 Allowance for Doubtful Accounts P500 Merchandise Inventory, Beg 39,200 Office Supplies Inventory 1,300 Store Supplies Inventory 600 Prepaid Insurance 1,200 Store Equipment 4,800 Accounts Payable 10,000 Notes Payable 20,000 Interest Payable 600 Merced, Capital 58,000 Sales 140,000 Purchases 90,000 Rent Expense 15,000 Salary Expense 12,000 Taxes Expense 3,500 Other Expenses 20,000 P211,100 P211,100 Additional Information: a) It is estimated that 5% of outstanding accounts receivable will be uncollectible. b) The store equipment was purchased on May 31 of the current year and is expected to be useful for 5 years, at the end of which it can be sold for P300. c) Insurance for 2 years in advance was paid on July 1 of the current year. d) A physical count shows the following: 1. Office Supplies, P300. 2. Store Supplies, P100. 3. Merchandise Inventory, P45,200. e) No interest has been taken on own 45-day, 18% note for P6,000 dated December 1. f) Accrued expenses are salary, P1,500 and taxes, P850. g) Rent for December has not yet been paid, P3,000. Required: Prepare adjusting entries