The following information is available for Holden Corp. on December $31$ for the year just ended.

a$.$ $$1,100$ of the consulting fees paid to Holden Corp. in advance has been earned.

b$.$ $$8,500$ of advertising Holden Corp. placed in the local newspaper is unrecorded and unpaid.

c$.$ The yearly depreciation on the equipment is $$600.$

d$.$ A review of the $$11,000$ unadjusted balance in the prepaid rent account shows a remaining balance of $$5,750$ at the end of the year.

e$.$ Consulting work performed but unrecorded at the end of the year totaled $$23,500.$

Prepare the required adjusting entries at December $31,2019.$

Enter the transaction letter as the description when entering the transactions in the journal. Dates must be entered in the format dd$/$mmm $($i$.$e$.,$ January $15$ would be $\frac{15}{?}$ Jan$).$