$10$

On December $31,2020,$ Dyer Inc. completed its first year of operations. Because this is the end of the annual accounti company bookkeeper prepared the following preliminary income statement:

$\backslash$table$[[$Income Statement, $2020,$$$117,000,],[$Rental Revenue,$$29,000,],[$Expenses:$,12,500,],[$Salaries and Wages Expense,$9,900,],[$Maintenance Expense,$4,400,],[$Rent Expense,$3,100,],[$Utilities Expense,$1,050,],[$Gas and $0$il Expense,,$],[$Other Expenses,$59,950,],[$Total Expenses,$$57,050,],[$Income$,,]]$

You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In y developed additional data as follows:

a$.$ Wages for the last three days of December amounting to $$320$ were not recorded or paid.

b$.$ The $$415$ telephone bill for December $2020$ has not been recorded or paid.

c$.$ Depreciation on rental autos, amounting to $$23,100$ for $2020,$ was not recorded.

d$.$ Interest of $$550$ was not recorded on the note payable by Dyer Inc.

e$.$ The Rental revenue account includes $$4,040$ of revenue that will be earned in January $2021.$

f$.$ Maintenance supplies costing $$620$ were used during $2020,$ but this has not yet been recorded.

g$.$ The income tax expense for $2020$ is $$7,300,$ but it won't actually be paid until $2021.$

Required:

Prepare adjusting journal entry for each item $($a$)$ through $(g)$ should be recorded at December $31,2020.($If no entry is transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$