Question 1. Received a bank debit memo of $400. Re: Bank loan payment (principal and interest) How do I enter this in my journal?

Question 2. Memo from business owner: I have calculated the total cost of the Store Supplies on hand as being $471. Calculations are in the supplies file. Please make the appropriate adjustment for July. (Balance for June was $378) How do I make this adjustment?

Question 3. Paid a bill for $642 from the bank account for the repair of the owners air conditioning unit. How do I record this amount? Which account do I credit or debit?

Thank you