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 2,200 3,700 Prepaid insurance 6,700 4,850 Salaries payable 13,500 15,700 Deferred rent revenue 3,400 1,700 The following information also is known: The December income statement reported $2,700 in supplies expense. No insurance payments were made in December. $13,500 was paid to employees during December for salaries. On November 1, 2021, a tenant paid Righter $5,100 in advance rent for the period November through January. Deferred rent revenue was credited. Required: 1. Using the above information for December, complete the T-accounts below. The beginning balances should be the balances as of November 30. 2. Using the above information, prepare the adjusting entries Righter recorded for the month of December.