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	$ 55,000		$ 55,000
Accounts receivable	40,000		40,000
Prepaid rent	2,025		1,100
Supplies	1,725		900
Inventory	65,000		65,000
Notes receivable	35,000		35,000
Interest receivable	0		1,750
Office equipment	50,000		50,000
Accumulated depreciation		$ 14,500		$ 21,500
Accounts payable		39,000		39,000
Salaries payable		0		6,700
Notes payable		55,000		55,000
Interest payable		0		3,000
Deferred rent revenue		3,000		0
Common stock		51,000		51,000
Retained earnings		36,000		36,000
Sales revenue		239,000		239,000
Rent revenue		14,000		17,000
Interest revenue		0		1,750
Cost of goods sold	131,000		131,000
Salaries and wages expense	49,500		56,200
Rent expense	11,375		12,300
Depreciation expense	0		7,000
Supplies expense	1,475		2,300
Interest expense	5,900		8,900
Advertising expense	3,500		3,500
Totals	$ 451,500	$ 451,500	$ 469,950	$ 469,950

Required:

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

Note: If no entry is required for a particular event, select "No journal entry required" in the first account field.