Need help with some Accounting Adjustments to Trial Balance?

On the last part of your question: you need to allocate 70% of salaries to selling and 30% to administrative. Notes Payable: Credit $30,000 in accrued expenses and offset with a debit to the A/R accounts. Utilities same thing accrue the (80/20%) and offset your debit allocating 80/20 to expense accounts. Repair expense 100% to administrative.