Adjusting Entries

shown below are selected transactions of law firm of Rodenberry &associates.closes its acconts at the end of each calander march 19: Drafted a trust agreement for Patrick Stewart.Sent Stewart an invoice for $1,200 requestioning payment with in 30 days.*(The appropriate revenues account is entitles legal fee earned). may 15 : Owner jean rodenberry withdrew $6,000 from the business for personal use may 31 : recieved a bill from lawyers delivery service for process service during the month of may $2,050.payment due by june.(The appropriatre expense account is entitled procees service expense). june 9 : paid amount due on the may 31 invoice from lawyers delivery service. dec 31 : made a year end adjusting entry to record depriciation expense on firms law library $5,100 dec 31 : made adjusting entry to recognize as expense the cost of supplies used during the fourth quarter of the firm's fiscal year,$3,750(supplies are purchased in bulk and recorded as asset when purchased.)