On June $1,20$X$1,$ Keller Company, a new firm, paid $$7,000$ rent in advance for a seven$-$month period. The $$7,000$ was debited to the Prepaid Rent account.

On June $1,20$X$1,$ the firm bought supplies for $$7,950.$ The $$7,950$ was debited to the Supplies account. An inventory of supplies at the end of June showed that items costing $$3,300$ were on hand.

On June $1,20$X$1,$ the firm bought equipment costing $$64,800.$ The equipment has an expected useful life of $9$ years and no salvage value. The firm will use the straight$-$line method of depreciation.

Prepare end$-$of$-$June adjusting entries for Keller Company.