The December $31,2024,$ unadjusted account balances for Demon Deacons Corporation are presented below.

Accounts Balance

Cash $$9,100$

Accounts Receivable $14,100$

Prepaid Rent $6,120$

Supplies $3,100$

Deferred Revenue $2,100$

Common Stock $11,000$

Retained Earnings $5,100$

Service Revenue $44,720$

Salaries Expense $30,500$

At year$-$end, the following additional items are available:

$1.$The balance of Prepaid Rent, $$6,120,$ represents payment on October $31,2024,$ for rent from November $1,2024,$ to April $30,2025.$

$2.$ The balance of Deferred Revenue, $$2,100,$ represents payment in advance from a customer. By the end of the year, $$525$ of the services have been provided.

$3.$An additional $$700$ in salaries is owed to employees at the end of the year but will not be paid until January $4,2025.$

$4.$ The balance of Supplies, $$3,100,$ consists of $$1,250$ of office supplies on hand at the beginning of the year plus an additional $$1,850$ purchased throughout $2024.$ By the end of $2024,$ only $$710$ of supplies remains.

Required:

$1.$ For each item, determine the accounts to be adjusted on December $31,2024,$ the amount of the adjustment, and the ending balance. Assume no adjustments were previously made during the year.

$2.$ Determine ending account balances of all accounts as of December $31,2024.$

Note: Amounts to be deducted should be indicated with a minus sign.