Roland Company began operations on December $1$ and needs assistance in preparing December $31$ financial statements, including its year$-$end odjustments. The Tableau doshboard is provided to ossist in the work.

Colontod nonomhor$\_$lanisary Trancantinne

Additional Intormation as of Lecember $31$

Telo Job Completion at Year$-$End

ABX Job Completion at Year$-$End

Supplies Remaining at Year$-$End

Wages Earned By Workers but not yet Paid at Year$-$End

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Record the journal entries required for December, excluding the December $31$ year$-$end adjusting entries.

$2$ Record the December $31$ year$-$end adjusting entries for $($a$)$ prepaid insurance, $($b$)$ supplies, $($c$)$ accrued wages, $($d$)$ accrued revenue, and $($e$)$ unearned revenue.

Record the journal entries required for January.