2 On December 31, 2020, Dyer Inc. completed its first year of operations. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: $ 149,000 25 points Income Statement, 2020 Rental Revenue Expenses: Salaries and Wages Expense $ 35,000 Maintenance Expense 18,500 Rent Expense 20,700 Utilities Expense 9,200 Gas and Oil Expense 4,300 Other Expenses 1,650 Total Expenses 89,350 Income $ 59,650 You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $440 were not recorded or paid. b. The $595 telephone bill for December 2020 has not been recorded or paid. c. Depreciation on rental autos, amounting to $24,300 for 2020, was not recorded. d. Interest of $1,150 was not recorded on the note payable by Dyer Inc. e. The Rental revenue account includes $4,520 of revenue that will be earned in January 2021. f. Maintenance supplies costing $860 were used during 2020, but this has not yet been recorded. g. The income tax expense for 2020 is $10,900, but it won't actually be paid until 2021. 2 Required: 1. Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2020. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list 25 points Journal entry worksheet