Golden Eagle Company has the following balances at the end of November: Supplies Prepaid Insurance Salaries Payable Deferred Revenue November 30 Debit Credit $1,400 5,600 $9,800 A The following information is known for the month of December: 1. Purchases of supplies for cash during December were $3,300. Supplies on hand at the end of December equal $2,900. 2. No insurance payments are made in December. Insurance expired in December is $1,400. 3. November salaries payable of $9,800 were paid to employees in December, Additional salaries for December owed at the end of the year are $14,800. 4. On December 1, Golden Eagle received $2,700 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. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)