make me an adjusting entries ( arrange by date)

1. Hedge Fund, Inc., a customer, has been billed for call services rendered in December 20x1 amounting to P34,000. Hedge informed the Company that the check for the said amount is still being processed and is expected to be deposited to the Company's account on the first week o January 20x2 Rak N Koll recorded the billing only in January 20x2 when the service fees were collected.

2. unused office supplies on December 31, 20x1 amount to 9000

3. the laptop computers acquired in December have an estimated useful life of 2 years with no residual value. The company recognizes full-month depreciation in the month of acquisition. The annual depreciation for the existing equipment (excluding the newly acquired laptop computers) is 120,000.

iv. The loan payable pertains to a 12% bank loan taken on November 30, 20x1. The principal on the loan is due after five years but monthly interests are due at the beginning of each month starting January 1, 20x2.

5. Although no bills have yet been received, Rak N' Koll wants to accrue $7,500 for unpaid utilities used from December 16 to 31, 20x1