The following information is known for the month of December:

1. Purchases of supplies for cash during December were $3,700. Supplies on hand at the end of December equal $3,100.
2. No insurance payments are made in December. Insurance expired in December is $1,600.
3. November salaries payable of $10,200 were paid to employees in December. Additional salaries for December owed at the end of the year are $15,200.
4. On December 1, Golden Eagle received $3,300 from a customer for rent for the period December through February. By the end of December, one month of rent has been provided.

Required:

For each item, (a) record any transaction during the month of December, and (b) prepare the related December 31 year-end adjusting entry. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

Journal entry worksheet Purchases of supplies for cash during December were $3,700. Supplies on hand at the end of December equal $3,100. Record the adjusting entry on December 31. Note: Enter debits before credits. Journal entry worksheet On December 1, Golden Eagle received $3,300 from a customer for rent for the period December through February. By the end of December, one month of rent has been provided. Record the adjusting entry on December 31. Note: Enter debits before credits. Journal entry worksheet D E F On December 1, Golden Eagle received $3,300 from a customer for rent for the period December through February. By the end of December, one month of rent has been provided. Record the entry made during the month of December. Note: Enter debits before credits. Journal entry worksheet November salaries payable of $10,200 were paid to employees in December. Additional salaries for December owed at the end of the year are $15,200. Record the entry made during the month of December. Note: Enter debits before credits. Journal entry worksheet No insurance payments are made in December. Insurance expired in December is $1,600. Record the entry made during the month of December. Note: Enter debits before credits. Journal entry worksheet