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Required information

$[$The following information applies to the questions displayed below.$]$

Riverside Company completed the following two transactions. The annual accounting period ends December $31.$

a$.$ On December $31,$ calculated the payroll, which indicates gross earnings for wages $($$$200,000),$ payroll deductions for income t$$x $($$$20,000),$ payroll deductions for FICA $($$$24,000),$ payroll deductions for United Way $($$$4,800),$ employer contributions for FICA $($matching$),$ and state and federal unemployment taxes $($ $$2,700).$ Employees were paid in cash, but these payments and the corresponding payroll deductions and employer taxes have not yet been recorded.

b$.$ Collected rent revenue of $$5,280$ on December $10$ for office space that Riverside rented to another business. The rent collected was for $30$ days from December $11$ to January $10$ and was credited in full to Deferred Revenue.

Required:

& $2.$ Complete the required journal entries to record payroll on December $31,$ collection of rent on December $10$ and the adjusting journal entry on December $31.$ TIP: Notice that the entry recorded on December $10$ includes $10$ days of rental space $($out of $30)$ that isn't provided until after December $31.($Do not round intermediate calculations. If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$