The data below concerns adjustments to be made at the Amsterdam Company.

Adjustment data:

On October $1,20$X$2,$ the firm paid rent of $$10,000$ in advance for a $5-$month period.

A total of $$3,300$ should be recorded as depreciation of equipment for $20$X$1.$

On December $31,20$X$1,$ the firm owed salaries of $$1,950$ that will not be paid until January $20$X$2.$

On December $31,20$X$1,$ the firm owed the employer$$s social security $(6\mathrm{.}2\%)$ and Medicare $(1\mathrm{.}45\%)$ taxes on all of the accrued salaries.

Record the adjusting entries in the general journal as of December $31,20$X$1.$ Record reversing entries in the general journal as of January $1,20$X$2.$