How do you calculate for adjusting journals
a) 1 month 's insurance has expired
b) the remaining inventory of repair supplies is $194.
c) The estimated depreciation on repair equipment is $70.
d) The estimated income taxes are $40.
Adjusted entry for October 31

For number a) you need to know how much the insurance was and the time. You need to divide the insurance price by the total number of months of the insurance to get your monthly rate.

For number B) you need to know what your account balance is in Repair Supplies and then subtract your actual inventory amount to get your adjusting amount.

For numbers c) and d) the amounts are given to you.