The Righter Shoe Store Company prepares monthly financial statements for its bank. The November 30 and December 31, 2021, trial balances contained the following account information: 30 Cr. Nov. Dr. 3,400 7,900 Supplies Prepaid insurance Salaries payable Deferred rent revenue Dec. 31 Dr. Cr. 4,900 5,450 16,900 2,900 19,500 5,800 The following information also is known: a. The December income statement reported $3,900 in supplies expense. b. No insurance payments were made in December. c. $19,500 was paid to employees during December for salaries. d. On November 1, 2021, a tenant paid Righter $8,700 in advance rent for the period November through January. Deferred rent revenue was credited. Required: 1. Using the above information for December, complete the T-accounts below. The beginning balances should be the balances as of November 30. 2. Using the above information, prepare the adjusting entries Righter recorded for the month of December