The Righter Shoe Store Company prepares monthly financial statements for its bank. The November 30 and December 31, 2021, trial balances contained the following account information: Nov. 30 Dec. 31
Dr. Cr. Dr. Cr.
Supplies 2,300 3,800
Prepaid insurance 6,800 4,900
Salaries payable 14,000 15,800
Deferred rent revenue 3,600 1,800

The following information also is known:

The December income statement reported $2,800 in supplies expense.
No insurance payments were made in December.
$14,000 was paid to employees during December for salaries.
On November 1, 2021, a tenant paid Righter $5,400 in advance rent for the period November through January. Deferred rent revenue was credited.

Required:
a. Using the above information for December, write down the T-accounts.
b. Using the above information, prepare the adjusting entries Righter recorded for the month of December.