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:

	Nov. 30			Dec. 31
	Dr.	Cr.		Dr.	Cr.
Supplies	2,300			3,800
Prepaid insurance	6,800			4,900
Salaries payable		14,000			15,800
Deferred rent revenue		3,600			1,800

The following information also is known:

1. The December income statement reported $2,800 in supplies expense.
2. No insurance payments were made in December.
3. $14,000 was paid to employees during December for salaries.
4. On November 1, 2021, a tenant paid Righter $5,400 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.