Consider the following items for Wolverine Properties during $2026.$ On December $1,2026,$ Wolverine received $$2,700$ cash from a company renting office space from Wolverine. The payment, representing rent for December and January, was recorded in Deferred Revenue on December $1.$ Revenue for other rentals totaled $$131,500.$ Wolverine purchases a $1-$year property insurance policy on July $1,2026,$ for $$11,640.$ The payment was recorded in Prepaid Insurance for the entire amount on July $1.$ Wolverine had $$6,700$ in insurance costs for the first $6$ months of the year. Employee salaries of $$1,700$ for the month of December will be paid in early January $2027.$ Salaries paid for the first $11$ months of the year total $$48,500.$ On November $1,2026,$ the company borrowed $$8,500$ from a bank. The loan requires principal and interest at $12\%$ to be paid on October $30,2027.$ Office supplies at the beginning of $2026$ totaled $$870.$ On August $15,$ Wolverine purchased an additional $$2,100$ of office supplies, recorded to the Supplies account. By the end of the year, $$370$ of office supplies remains. Required: For each item, determine the accounts to be adjusted on December $31,2026,$ the amount of the adjustment; and the ending balance. Assume no adjustments were previously made during the year. Note: Amounts to be deducted should be indicated with a minus sign.