a. Estimated electricity usage at $200 for December, to be paid in January of next year. b. On September 1 of the current year, loaned $5,700 to an officer who will repay the loan principal and interest in one year at an annual interest rate of 10 percent c. Owed wages to 12 employees who worked six days at $120 each per day at the end of the current year. The company will pay employees at the end of the first week of next year. View transaction list Journal entry worksheet 1 2 3 Record the adjusting journal entry for the year ended December 31 related to electricity. Note: Enter debits before credits Debit General Journal Transaction Credit ve! Naut