Golden Eagle Company prepares monthly financial statements for its bank. The November 30 and December 31 adjusted trial balances include the following account information:

	November 30				December 31
	Debit		Credit		Debit		Credit
Supplies	1,550				3,050
Prepaid Insurance	6,200				4,650
Salaries Payable			10,100				15,100
Deferred Revenue			2,100				1,050

The following information also is known: a. Purchases of supplies in December total $3,600. b. No insurance payments are made in December. c. $10,100 is paid to employees during December for November salaries. d. On November 1, a tenant pays Golden Eagle $3,150 in advance rent for the period November through January. Deferred Revenue is credited.

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 transaction/event, select "No Journal Entry Required" in the first account field.)