The following information is known for the month of December:

Purchases of supplies for cash during December were $3,200. Supplies on hand at the end of December equal $2,850.

No insurance payments are made in December. Insurance expired in December is $1,350.

November salaries payable of $9,700 were paid to employees in December. Additional salaries for December owed at the end of the year are $14,700.

On December 1, Golden Eagle received $2,550 from a customer for rent for the period December through February. By the end of December, one month of rent has been provided.