Journal entry worksheet Purchases of supplies for cash during December were $4,500. Supplies on hand at the end of December equal $3,500. Record the entry made during the month of December. Note: Enter debits before credits. Journal entry worksheet November salaries payable of $11,000 were paid to employees in December. Additional salaries for December owed at the end of the year are $16,000. Record the adjusting entry on December 31. Note: Enter debits before credits. Journal entry worksheet November salaries payable of $11,000 were paid to employees in December. Additional salaries for December owed at the end of the year are $16,000. Record the entry made during the month of December. Note: Enter debits before credits. Journal entry worksheet