Golden Eagle Company has the following balances at the end of the year before any adjustments:

The following additional information is known on December $31$:

Supplies purchased during the year were recorded to the Supplies account. Supplies on hand at the end of December equal

$$5,400.$

Insurance for $12$ months was purchased on September $1$ and recorded to Prepald Insurance.

Salarles pald for the first $11$ months of the year total $$108,000.$ Salarles for December were $$23,000$ but have not been pald.

On December $1,$ Golden Eagle recelved $$30,600$ from a customer for rent for the perlod December through February and

recorded Deferred Revenue at that time. By the end of December, $1$ month of this rent has been provided. Rent provided to other

customers during the year totaled $$84,000.$

Requlred:

Prepare the adjusting entries for supplies, prepald insurance, salarles payable, and deferred revenue on December $31.$

Note: If no entry is required for a particular transactlon or eventit, select $"$No Journal Entry Requlred" In the first account fleld.

Journal entry worksheet

Supplies purchased during the year were recorded to the Supplies account.

Supplies on hand at the end of December equal $$5,400.$

Note: Enter debits before credits.