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 30December 31

DebitCreditDebitCreditSupplies1,0002,500Prepaid Insurance4,0003,000Salaries Payable9,00014,000Deferred Revenue1,000500

The following information also is known:

a. Purchases of supplies in December total $2,500.

b. No insurance payments are made in December.

c. $9,000 is paid to employees during December for November salaries.

d. On November 1, a tenant pays Golden Eagle $1,500 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.