a. Physical stock take as at 31 December 2014 showed an inventory value of $7,000.
b. Credit sales of $500 were omitted while preparing the unadjusted trial balance.
c. Electricity accrued is $500.
d. Office supplies prepaid at 31 December 2014 amounting $1,000.
e. Motor repairs expenses owing at 31 December 2014 amounting $1,000.
f. Depreciation is yet to be provided for the year. All fixed assets are to be depreciated by 10% on cost.
g. Roshan withdrew cash $1,000 for his own personal use.
Prepare Journal Entry

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You need to analyze the transactions to figure out what accounts are affected and how are they being affected. For a. you need to know the account balance of inventory. For f. you need to know the account balance in Plant, Property, & Equipment. The other ones are straightforward.