Oournatize the adjusting entry needed at December 31 for each situation, Record debits first, then credits, Check your spelling carefully and do not abbreviate. Use account names exactly as given in the Chart of Accounts. Emalovees earned 32.000 lin walaries that will be baid next month. Reat for the year was pecpaid on jamuary 1 in the amount of 52.640 . Atcord the transaction for Derember't rent that has expired