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

			30-Nov			31-Dec
		debit	credit		debit	credit
supplies		$ 2,000			$ 3,500
prepaid Insurance		$ 8,000			$ 6,000
salaries payable			$ 11,000			$ 16,000
unearned revenue			$ 3,000			$ 1,500

The following information also is known:

1. Purchases of supplies in December total $4,500.

2. No insurance payments are made in December.

3. $11,000 is paid to employees during December for November salaries.

4. On November 1, a tenant pays Golden Eagle $4,500 in advance rent for the period November through January. Unearned Revenue is credited.

Required:

Show the adjusting entries that were made for supplies, prepaid insurance, salaries payable, and unearned revenue on December 31.