Dec. $31$ Salaries for three days are unpaid at December $31,$$$2,700.$ Salaries are $$4,500$ for a five$-$day week.

$31$ Insurance was bought on September $1$ for $$3,600$ for $12$ months' coverage. Four months' coverage has expired, $$1,200.$

$31$ Depreciation for the month on equipment, $$50,$ based on an asset costing $$3,200$ with a trade$-$in value of $$200$ and an estimated life of five years.

$31$ The balance in supplies before adjustment totaled $$154.$ The amount of supplies on hand at the end of the is $$72.$

Journalize the adjustments in the order given in the question.