Prep SUBCU Bearcat uses $1,600 of supplies in 2021. A customer pays Bearcat $2.640 on October 31, 2021, for three months of personal training to bed credits Deferred Revenue at the time of cash receipt. On December 1, 2021, Bearcat pays $5,700 rent to the owner of the building. The payment repres through February 2022, at $1,900 per month. Prepaid Rent is debited at the time of the payment. lequired: lecord the necessary adjusting entries at December 31, 2021. No prior adjustments have been made ntermediate calculations. If no entry is required for a particular transaction/event, select "No Jour iccount field.) View transaction list Journal entry worksheet 4 5 6 7 Salaries earned (but not paid) from December 16 through December 31, 2021, are $3,800. Record the adjusting entry for salaries at its year-end of December 31. Note: Enter debits before credits Date General Journal Debit Credit December 31