The following are several transactions of Ardery Company that occurred during the current year and were recorded in permanent $($that is$,$ balance sheet$)$ accounts unless indicated otherwise.

$\backslash$table$[[$Date$,,$Transaction$],[$Apr$.,1,\backslash$table$[[$Purchased a delivery van for $$20,000,$ paying $$1,000$ down, and issuing a $1-$year, $6\%$ note payable for$],[$the $$19,000$ balance. It is estimated that the van has a $4-$year life and an $$800$ residual value; the$],[$company uses straight$-$line depreciation. The interest on the note will be paid on the maturity date.$]]],[$May$,15,$Purchased $$800$ of office supplies.$],[$June$,2,$Purchased a $2-$year comprehensive insurance policy for $$720.],[$Aug$.,1,\backslash$table$[[$Received $6$ months' rent in advance at $$300$ per month and recorded the $$1,800$ receipt as Rent$],[$Revenue$.]]],[$Sept$.,15,$Advanced $$600$ to sales personnel to cover their future travel costs.$],[$Nov$.,1,\backslash$table$[[$Accepted a $$4,000,6-$month, $6\%($annual rate$)$ note receivable from a customer, the interest to be$],[$collected when the note is collected$]]]]$

The following information also is available:

On January $1,$ the Office Supplies account had a $$250$ balance. On December $31,$ an inventory count showed $$180$ of office supplies on hand.

The weekly $(5-$day$)$ payroll of Ardery Company amounts to $$2,000.$ All employees are paid at the close of business each Wednesday. A $2-$day accrual is required for the current year.

Sales personnel travel cost reports indicate that $$450$ of advances had been used to pay travel expenses.

The income tax rate is $30\%$ on current income and is payable in the first quarter of next year. The pretax income before the adjusting entries is $$8,655.$

Required:

On the basis of the above information, prepare journal entries to record whatever adjustments are necessary to bring the accounts up to date on December $31.$