The trial balance of Wet World Water Park on December $31,2023,$ before adjustments, follows:

Additional Information:

a$.$ According to the attendance records, $$20\mathrm{.}400$ of the Unearned Admission Revenue has been

earned by December $31,2023.$

b$.$ The amount of supplies still on hand was determined to be $$1\mathrm{.}600.$

c$.$ $$3\mathrm{.}600$ is owed to employees for work since the last payday in December, to be paid the

first week of January.

d$.$ Insurance policy was purchased on June $1,2023$ for $12-$months.

Required: Journalize the necessary adjusting entries for Wet Water Park as of December $31,2023.$