The trial balance of Wet World Water Park on December $31,2023,$ before adjustments, follows:

Debit Credit

Cash.......................................... $$8,800$

Supplies...................................... $8,200$

Unexpired Insurance....................... $16,800$

Equipment................................... $96,000$

Accumulated Depreciation: Equipment. $$24,000$

Unearned Admission Revenue............ $26,000$

Capital Stock................................ $20,000$

Retained Earnings.......................... $57,600$

Admissions Revenue........................ $36,800$

Salaries Expense............................ $10,800$

Utilities Expense............................ $7,600$

Rent Expense................................ $7,200$

$$154,400$ $$154,400$

Additional Information:

a$.$ According to the attendance records, $$20\mathrm{.}400$ of the Unearned Admission Revenue has been earned by December $31,2023.$

b$.$ The amount of supplies still on hand was determined to be $$1\mathrm{.}600.$

c$.$ $$3\mathrm{.}600$ is owed to employees for work since the last payday in December, to be paid the first week of January.

d$.$ Insurance policy was purchased on June $1,2023$ for $12-$months.

Required: Journalize the necessary adjusting entries for Wet Water Park as of December $31,2023.$