To Bee or Not to Bee, an apiary supply store in Santa Fe, NM, had the following events for 2015:

a.	Too Bee or Not Too Bee purchased a two-year insurance policy $2,400 and made the appropriate entry on September 1, 2015, the date of purchase.
c.	Office supplies account had a $500 balance on January 1, 2015. At December 31, an inventory count showed $100 of supplies on hand. Supplies costing $3,100 were purchased during the year.
d.	Too Bee or Not Too Bee has specialized Apiarists (Bee Keepers) that sell and educate customers. On December 31, 2015, $4,800 of unpaid employee salaries had accumulated.
e.	Straight-line depreciation is recorded only at year-end and is being used for a building that was purchased at the beginning of 2014. Depreciation expense to be recorded is $13,000.

Required: Prepare the appropriate December 31, 2015, adjusting entry for each item, or indicate that an adjusting entry is not necessary.