a party rental business, completed its third year of operations on December 31. Because this is the end of the annual accounting period, the company bookkeeper prepared the following tentative income statement: Income Statement $ 107,000 Rent revenue Expenses : Salaries and wages expense Maintenance expense Rent expense Utilities expense Gas and oil expense Miscellaneous expenses (items not listed elsewhere) Total expenses Income 24,800 10,400 8,100 4,300 3,000 1,400 52,000 $ 55,000 You are an independent CPA hired by the company to audit the company's accounting systems and review the financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $780 were not recorded or paid. b. Jay estimated telephone usage at $370 for December, but nothing has been recorded or paid. c. Depreciation on rental autos, amounting to $23,700 for the current year, was not recorded. d. Interest on a $11,000, one-year, 9 percent note payable dated October 1 of the current year was not recorded. The 9 percent interest is payable on the maturity date of the note. e. Maintenance expense of $1,900, representing the cost maintenance supplies during the current year. f. The Unearned Rent Revenue account includes $5,000 of revenue to be earned in January of next year. g. The income tax expense is $4,700. Payment of income tax will be made next year. Required: 1. What adjusting entry for each item (a) through (g) should the company record at December 31? Complete this question by entering your answers in the tabs below. Required 1 What adjusting entry for each item (a) through (9) should Jay record at December 31? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Wages for the last three days of December amounting to $780 were not recorded or paid. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal