Consider the following items for Shocker Enterprises:

On November $30,2024,$ Shocker received a $$1,950$ payment from a customer for services to be rendered evenly over the next three months. Deferred Revenue was recorded on November $30.$ Revenue for other services during the year provided totaled $$68,500.$

On December $1,2024,$ the company paid a local radio station $$2,190$ for $30$ radio ads to be aired, $10$ per month, throughout December, January, and February. Prepaid Advertising was recorded for the full amount on December $1.$ Shocker had no other advertising during the year.

Employee salaries for the month of December totaling $$6,300$ will be paid on January $7,2025.$ Salaries paid for the first $11$ months of the year total $$116,500.$

On August $31,2024,$ Shocker borrowed $$53,000$ from a local bank. A note was signed with principal with $6\%$ interest to be paid on August $31,2025.$

Required:

For each item, determine the accounts to be adjusted on December $31,$ the amount of the adjustment, and the ending balance. Assume no adjustments were previously made during the year.

Note: Amounts to be deducted should be indicated with a minus sign.

$\backslash$table$[[,,$Account,,$],[1.,,,,,],[$Balance before adjustment,,,,,$],[$December $31$ Adjustment,,,,,$],[$December $31$ Ending balance,$$,0,$$$,,0],[2.,,,,,],[$Balance before adjustment,,,$$,,0],[$December $31$ Adjustment,,,,,$],[$December $31$ Ending balance,$$,0,$$$,8,0],[3.,,,,,],[$Balance before adjustment,$$,0,,,]]$