A$.$ Prepare the adjusting entry needed at December $31.$ Estimated electricity usage at $$310$ for December; to be paid in January of next year. B$.$Prepare the adjusting entry needed at December $31.$ On September $1$ of the current year, loaned $$5,900$ to an officer who will repay the loan principal and interest in one year at an annual interest rate of $10$ percent. C$.$ Prepare the adjusting entry needed at December $31.$ Owed wages to $24$ employees who worked three days at $$140$ 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.