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:

$\backslash$table$[[,$November $30,$December $31],[,$Debit,Credit,Debit,Credit$],[$Supplies$,2,000,,3,500,],[$Prepaid insurance,$6,500,,4,750,],[$Salaries payable,,$12,500,,15,500],[$Deferred rent revenue,,$3,000,,1,500]]$

The following information also is known:

a$.$ The December income statement reported $$2,500$ in supplies expense.

b$.$ No insurance payments were made in December.

c$.$ $$12,500$ was paid to employees during December for salaries.

d$.$ On November $1,2024,$ a tenant paid Righter $$4,500$ 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.