These are the account balances at dec 31 2007 before the adjusting entries:
Cash 26667 debit
Prepaid insurance 450 debit
Film on hand 250 debit
Cameras 20000 debit
Accumulated depreciation 3667 credit
Accounts payable 7000 credit
Unearned revenue 3000 credit
Capital stock 1000 credit
Retained earnings 5800 credit
Dividends 1200 debit
Revenue 28000 credit
Utilities expense 3200 debit
Salaries expense 2400 debit
Other information:
Insurance policy was dated dec 1 2007. Monthly insurance cost is 50
Film on hand at dec 31 2007 was 180
The cameras were purchased jan 1 2007. Estimated life of 5 years
The balance in unearned revenue was 2000
Inerest owed but not paid on the note was 30
Salaries owed but not paid at dec 31 were 2000

I have no idea where to even start.

First set up a worksheet in Excel with a trial balance of your account balances. From the information provided your trial balance will not balance, so you need to double check the amounts listed.

I have attached the worksheet for you.

Your adjusting entries will go in columns D and E, then balance them down. Next you will carry your balances over to columns F and G, then balance them down. Your Debits should equal Credits for columns B and C, Columns D and E, and columns F and G.