HELLO I NEED HELP PLS ps. this is adjusting entries in accounting

Directions: PREPARE ADJUSTING ENTRIES FOR THE FOLLOWING; TAKE NOTE THAT THE COMPANY IS USING THE CALENDAR YEAR.

1. The cost of electricity used for the month of December 2018 is P4,000. The electricity bill was received and paid in January 2019. How to record the
adjusting entries?

2. Employees earned total salaries of P100,000 in December 2018. However, the salaries were paid only in January 2019. How to record the
adjusting entries?

3. Papa Co. rents out its building to a tenant for a monthly rent of P50,000. As of December
31, 2018, the tenant has not yet paid the rent for the month of December. How to record adjusting entries?

PLSS I NEED ANSWERS AND EXPLANATION TOO