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: Supplies Prepaid insurance Salaries payable Deferred rent revenue Nov. 30 Dr. Dec. 31 Cr. Dr. Cr. 2,900 4,400 7,400 5,200 17,000 4,800 16,400 2,400 The following information also is known: a. The December income statement reported $3,400 in supplies expense. b. No insurance payments were made in December. c. $17,000 was paid to employees during December for salaries. d. On November 1, 2021, a tenant paid Righter $7,200 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