during the year provided totaled $66,000. December 1. Shocker had no other advertising during the year. 3. Employee salaries for the month of December totaling $6,800 will be paid on January 7,2025 . Salaries paid for the first 11 months of the year total $114,000. 4. On August 31, 2024, Shocker borrowed $58,000 from a local bank. A note was signed with principal with 9% 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 adiustment, and the ending balance. Assume no adjustments were previously made during the year