Assume it is now December $31,2021,$ and Nicole has just completed her first year of operations at Nicole$$s Getaway Spa. After looking through her trial balance, she noticed that there are some items that have either not been recorded or are no longer up$-$to$-$date.

Nicole$$s Getaway Spa is renting its space at a cost of $$610$ per month. On September $1,2021,$ Nicole paid eight months$$ rent in advance using cash. This prepayment was recorded in the account Prepaid Rent back in September.

The building, purchased at the beginning of the year for $$48,000$ cash, has estimated depreciation of $$2,100$ for $2021,$ but none has been recorded yet.

Salaries and wages to the support staff at Nicole$$s Getaway Spa have been paid up to December $26,2021.$ The support staff worked both December $27$ and $28$ and will be paid on January $5,2022.$ Salaries and wages amount to $$1,100$ per day. The spa was closed December $29$ to $31.$

The insurance policy, purchased on June $1$ for $$3,060$ cash, provides coverage for $12$ months. The part of the insurance coverage for June to December has now been used up$.$

The unadjusted amount in the Spa Supplies account was $$2,100$ at December $31,2021,$ for supplies purchased on account. A year$-$end count showed $$710$ of supplies remain on hand.

On the last day of December, a customer obtained spa services by using a $$80$ gift certificate that was purchased earlier in the month. Use of the gift certificate to pay for these services had not yet been recorded.

Required:

For each of the items listed above, identify whether an accrual adjustment, a deferral adjustment, or no adjustment is required.

For each of the deferral adjustments, prepare the initial journal entry that would have been recorded.

Prepare the adjusting journal entries that should be recorded for Nicole$$s Getaway Spa at December $31,2021,$ assuming that the items have not been adjusted prior to December $31,2021.$