E$3-7$ Golden Eagle Company has the following balances at the end of November:

The following information is known for the month of December:

Purchases of supplies for cash during December were $$4,500.$ Supplies on hand at the end of December equal $$3,500.$

No insurance payments are made in December. Insurance expired in December is $$2,000.$

November salaries payable of $$11,000$ were paid to employees in December. Additional salaries for December owed at the end of the

year are $$16,000.$

On December $1,$ Golden Eagle received $$4,500$ from a customer for rent for the period December through February. By the end of

December, one month of rent has been provided.

Required:

For each item, $($a$)$ record any transaction during the month of December, and $($b$)$ prepare the related December $31$ year$-$end adjusting

entry.