Golden Eagle Company prepares monthly financial statements for its bank. The November 30 adjusted trial balance includes the following account information:

30-Nov 31-Dec
Debit    Credit Debit Credit
Supplies $2,000 $3,500
Prepaid Insurance $8,000 $6,000
Salaries payable $11,000 $16,000
Unearned revenue $3,000 $1,500



The following information is known for the month of December:

1. Purchases of supplies during December total $2,600.
2. Supplies on hand at the end of December equal $2,550.
3. No insurance payments are made in December.
4. Insurance cost is $1,050 per month.
5. November salaries payable of $9,100 were paid to employees in December.
6. Additional salaries for December owed at the end of the year are $14,100.
7. On November 1, a tenant paid Golden Eagle $1,650 in advance rent for the period November through January, and Deferred Revenue was credited for the entire amount.

Required:
Show the adjusting entries that were made for supplies, prepaid insurance, salaries payable, and unearned revenue on December 31.