Помогите с экзаменом (International economics) Accounting

The Georgia Gun Club adjusts its accounts monthly and closes its accounts annually. Club members pay their annual dues in advance by January 4. The entire amount is initially credited to Unearned Membership Dues. At the end of each month, an appropriate portion of this amount is credited to Membership Dues Earned. Guests of the club normally pay their fees before being allowed to use the facilities. The amounts collected are credited to Guest Fee Revenue at the time of receipt. Certain guests, however, are billed at the end of the month. The following information is available as a source for preparing adjusting entries at December 31:
1. Salaries earned by the club’s employees that have not yet been recorded or paid amount to $13,600.
2. The Georgia State Police used the club’s facilities for target practice on December 30 of the current year. At December 31, the $3,200 owed by the state police for guest fees had not yet been recorded or billed.
3. Membership dues earned in December, for collections received at the beginning of the year amount to $140,000.
4. Depreciation of the furniture and fixtures in the clubhouse is based on an estimated life of eight years. These items had originally been purchased for $120,000. The straight-line method is used.
(Note: The clubhouse building was constructed in 1956 and is fully depreciated.)
5. A 12-month bank loan in the amount of $60,000 had been obtained by the club on October 4. Interest is computed at an annual rate of 8 percent. The entire $60,000, plus all of the interest accrued over the 12-month life of the loan, is due in full on September 30 of the upcoming year. The necessary adjusting entry was made on November 30 to record the first two months of accrued interest expense. However, no adjustment has been made to record interest expense accrued in December.
6. A one-year property insurance policy had been purchased on April 30. The entire premium of $10,800 was initially recorded as Unexpired Insurance.
7. In December, the club entered into an agreement to host the annual tournament of the Georgia Junior Rifle Association. The club expects to generate guest fees of $7,200 from this event.
8. Unrecorded Income Taxes Expense accrued in December amounts $12,600. This amount will not be paid until January 22.

For each of the above numbered paragraph, prepare the necessary adjusting entry. If no adjusting entry is required, explain why.(8X5%=40%)
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