The December 31, 2021, unadjusted trial balance for Demon Deacons Corporation is presented below.

Accounts	Debit				Credit
Cash	$	9,200
Accounts Receivable		14,200
Prepaid Rent		6,240
Supplies		3,200
Deferred Revenue					$	2,200
Common Stock						12,000
Retained Earnings						5,200
Service Revenue						44,440
Salaries Expense		31,000
	$	63,840			$	63,840
At year-end, the following additional information is available: The balance of Prepaid Rent, $6,240, represents payment on October 31, 2021, for rent from November 1, 2021, to April 30, 2022. The balance of Deferred Revenue, $2,200, represents payment in advance from a customer. By the end of the year, $550 of the services have been provided. An additional $500 in salaries is owed to employees at the end of the year but will not be paid until January 4, 2022. The balance of Supplies, $3,200, represents the amount of office supplies on hand at the beginning of the year of $1,300 plus an additional $1,900 purchased throughout 2021. By the end of 2021, only $720 of supplies remains.

Journal entry worksheet Record the adjusting entry for rent on December 31. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Journal entry worksheet 1 2 3 4 Record the adjusting entry for deferred revenue on December 31. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Journal entry worksheet 1 2 3 4 > Record the adjusting entry for salaries on December 31. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Journal entry worksheet