Journalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) 1. Accrued salaries payable $500. 2. Depreciation $200 per month. 3. Supplies on hand $1,500. 4. Income tax due and unpaid at December 31 is $100. During December, the company completed the following summary transactions. Dec. 6 Paid $1,600 for salaries due employees, of which $600 is for December and $1,000 is for November salaries payable. 8 Received $1,900 cash from customers in payment of account (no discount allowed). 10 Sold merchandise for cash $5,800. The cost of the merchandise sotd was $3,900. 13. Purchased merchandise on account from Hecht Co. $7,000, terms 2/10,n/30, 15 Purchased supplies for cash $2,000. 18 Sold merchandise on account $10,500, terms 3/10,n/30. The cost of the merchandise sold was $6,900. 20 Paid salaries $1,500 23 Paid Hecht Co, in full, less discount. 27 Received collections in full, less discounts, from customers billed on December 18. On December 1, 2022, Pharoah Distributing Company had the following account balances