The following information relates to year$-$end adjusting entries as of December $31,2021.$a$.$ Depreciation of the mountain bikes purchased on July $8$ and kayaks purchased on August $4$ totals $$8,000$ b$.$ Six months of the one$-$year insurance policy purchased on July $1$ has expiredc. Four months of the one$-$year rental agreement purchased on September $1$ has expired. d$.$ Of the $$1,800$ of office supplies purchased on July $4,$ $$300$ remains. e$.$ Interest expense on the $$30,000$ loan obtained from the city council on August $1$ should be recorded f$.$ Of the $$2,800$ of racing supplies purchased on December $12,$ $$200$ remains g$.$ Suzie calculates that the company owes $$14,000$ in income taxes.

$1.$ Post the transaction from July $1$ through Dec $31$ and adjustingg entries on Dec $31$ to T$-$accounts.