Understanding Balancing of Transactions and Building Financial

Between working full-time and taking to online classes, I would like to think I have a pretty good routine going for balance. As far as class work goes and this being my first online class, I am having a hard time retaining the information. I got a notebook and started taking notes. I am mostly confused about the balancing of transactions. I get confused on adjusted and unadjusted trial balances and from that building the financial statements. For example: The adjusting entries from the previous examples are: DebitCredit(1) Dec. 31 Accounts Receivable5,000 Service Revenue5,000 To record December accrued revenue. (2) Dec. 31 Interest Receivable600 Interest Revenue600 To record December accrued interest revenue. (3) Dec. 31 Salaries Expense360 Salaries Payable360 To record salaries earned but not paid. (4) Dec. 31 Unearned Revenue1,500 Service Revenue1,500 To record deferred revenue now earned. (5) Dec. 31 Insurance Expense200 Prepaid Insurance200 To record one month of insurance expired. (6) Dec. 31 Supplies expense7,000 Supplies7,000 To record supplies used. (7) Dec. 31 Depreciation Expense750 Accumulated Depreciation— Trucks 750 To record one month of depreciation. DebitCredit Cash10,000 Accounts Receivable25,000 Interest Receivable600 Supplies1,500 Prepaid Insurance2,200 Trucks40,000 Accum. Depreciation-Trucks750 Accounts Payable25,000 Unearned Revenue3,000 Salaries Payable360 Common Stock35,000 Retained Earnings6,100 Service Revenue36,500 Interest Revenue600 Salaries Expense18,360 Rent Expense1,200 Utilities Expense500 Insurance Expense200 Supplies Expense7,000 Depreciation Expense750 TOTALS107,310 107,310 If you asked to build financial statements from this. I wouldn't know where to begin. The definitions are simpler to learn, and I make flashcard type material to help learn them. Some a bit confusing, but again it is the easiest of the chapters.