1) Unearned Revenue
Sept. 1- Rec’d $1,200 for 1 yr. subscription




IF RECORDED IN REAL ACT:
IF RECORDED IN NOMINAL ACT:

2) Accrued Revenue
Mar.1 - Invested $10,000 in 12% bond; interest paid every Feb 28

3) Prepaid Expense
Aug. 1 - pd. $1,800 for 3-year insurance policy



IF RECORDED IN REAL ACT:
IF RECORDED IN NOMINAL ACT:

4) Accrued Expense
May 1 - borrowed $3,000 from bank at 10%, principal & interest due in 2 yrs

5) Amortization Expense
Nov. 1 - pd. $12,000 for machine with 5-yr life, $2,000 salvage value

what is the journal entry during the year and the adjusted entry?

how do I interprete questions in accounting because sometimes the questions can be confusing?

Adjusting entries are an entire chapter and impossible to explain from scratch in a forum situation like this. What you have there is fairly typical stuff. I can give you a link to adjusting entries. (You might want to read the whole page if you can hack it.)
Principles of Accounting Chapter 3 (http://www.principlesofaccounting.com/chapter%203.htm#the%20adjusting%20process%20and%20 adjusting%20entries%20to%20the%20financial%20state ments)

You're welcome to ask more specific questions. Interpretation can be difficult -- there's examples like yours on that page. Try to look it over first and then come back with more specific questions that are confusing you.

I can tell you that real accounts are the permanent accounts, and nominal accounts are the temporary accounts. Most modern texts I've seen don't use those terms. So by real accounts, they're meaning the entry was originally recorded in the asset (prepaid) or liability (unearned) account... what I'd call the "normal" way to do it. By nominal accounts, they're meaning they were originally recorded in the expense or revenue account. Try to get the real account one first as that's usually the way it's explained. If you get that down, I can explain the other way later. (I hate when they make you do both at once -- just confuses people who are already confused.)