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

Adjustment data:

a$.$ On October $1,201,$ the firm paid rent of $$5,400$ in advance for a $5-$month period.

b$.$ A total of $$4,400$ should be recorded as depreciation of equipment for $201.$

c$.$ On December $31,201,$ the firm owed salaries of $$6,000$ that will not be paid until January $202.$

d$.$ On December $31,201,$ 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 $1,202.$

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

Record adjusting entry to record expired rent.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[\backslash$table$[[$December$],[31201$