The unadjusted trial balance of Partridge Delivery at December $31,2023,$ appears below. The data needed for the month$-$end adjustments also appear below. $($Click the icon to view the unadjusted trial balance.$)$

$($Click the icon to view the data.$)$

Required

Journalize the adjusting entries on December $31,$ and post them to the $T-$accounts.

Prepare the adjusted trial balance.

Requirement $1.$ Journalize the adjusting entries. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

a$.$ Prepaid rent still available at December $31,$$$5,800.$ Record the adjustment to prepaid rent.

a$.1$ Accounts and Explanation

b$.$ Supplies used during the month, $$2,400.$ Record the adjustment to the supplies account.

Accumulated amortization$-$trucks

Accounts payable

Salaries payable

Unearned delivery revenue

M$.$ Flight, capital

M$.$ Flight, withdrawals

Delivery revenue

Salaries expense

Rent expense

Amortization expense$-$trucks

Advertising expense

Supplies expense

Total

a$.$ Prepaid rent still available at December $31,$$$5,800.$

b$.$ Supplies used during the month, $$2,400.$

c$.$ Amortization on trucks for the month, $$710.$

d$.$ Accrued salaries expense at December $31,$$$1,700.$

e$.$ Unearned delivery revenue still remaining to be earned at December $31,$$$3,300.$