The Righter Shoe Store Company prepares monthly financial statements for its bank. The November $30$ and December $31,2024,$ trial balances contained the following account information: November $30$December $31$DebitCreditDebitCreditSupplies$1,5003,000$ Prepaid insurance$6,0004,500$ Salaries payable $10,00015,000$Deferred rent revenue $2,0001,000$The following information also is known:The December income statement reported $$2,000$ in supplies expense.No insurance payments were made in December.$$10,000$ was paid to employees during December for salaries.On November $1,2024,$ a tenant paid Righter $$3,000$ in advance rent for the period November through January. Deferred rent revenue was credited at the time cash was received.Required:Using the above information for December, complete the T$-$accounts below. The beginning balances should be the balances as of November $30.$Using the above information, prepare the adjusting entries Righter recorded for the month of December.