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 2,700 4,200

Prepaid insurance 7,200 5,100

Salaries payable 16,000 16,200

Deferred rent revenue 4,400 2,200


The following information also is known:


a. The December income statement reported $3,200 in supplies expense.

b. No insurance payments were made in December.

c. $16,000 was paid to employees during December for salaries.

d. On November 1, 2021, a tenant paid Righter $6,600 in advance rent for the period November through January. Deferred rent revenue was credited.


Required:

a. Using the above information for December, write down the T-accounts.

b. Using the above information, prepare the adjusting entries Righter recorded for the month of December.