Exercise 3-7A Record adjusting entries (LO3-3) Golden Eagle Company prepares monthly financial statements for its bank. The November 30 adjusted trial balance includes the following account information: Supplies Prepaid Insurance Salaries Payable Deferred Revenue November 30 Debit Credit $1,100 4,400 $9,200 1,200 The following information is known for the month of December: 1. Purchases of supplies during December total $2,700. Supplies on hand at the end of December equal $2,600. 2. No insurance payments are made in December. Insurance cost is $1,100 per month. 3. November salaries payable of $9,200 were paid to employees in December. Additional salaries for December owed at the end of the year are $14,200. 4. On November 1, a tenant paid Golden Eagle $1,800 in advance rent for the period November through January, and Deferred Revenue was credited for the entire amount. Required: Show the adjusting entries that were made for supplies, prepaid insurance, salaries payable, and deferred revenue on December 31. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)