Huang Companys reporting year-end is December 31. Below are the unadjusted and adjusted trial balances for December 31, 2024.

Account Title	Unadjusted		Adjusted
	Debits	Credits	Debits	Credits
Cash	$ 43,000		$ 43,000
Accounts receivable	28,000		28,000
Prepaid rent	1,725		1,100
Supplies	1,425		900
Inventory	53,000		53,000
Notes receivable	47,000		47,000
Interest receivable	0		2,350
Office equipment	38,000		38,000
Accumulated depreciation		$ 15,700		$ 23,900
Accounts payable		27,000		27,000
Salaries payable		0		5,500
Notes payable		43,000		43,000
Interest payable		0		1,800
Deferred rent revenue		5,400		0
Common stock		39,000		39,000
Retained earnings		16,800		16,800
Sales revenue		203,000		203,000
Rent revenue		38,000		43,400
Interest revenue		0		2,350
Cost of goods sold	119,000		119,000
Salaries and wages expense	38,700		44,200
Rent expense	10,475		11,100
Depreciation expense	0		8,200
Supplies expense	575		1,100
Interest expense	4,700		6,500
Advertising expense	2,300		2,300
Totals	$ 387,900	$ 387,900	$ 405,750	$ 405,750

Required:

Prepare the adjusting journal entries that were recorded on December 31, 2024.