Charger Inc. had the following items that require adjusting entries at the end of the year. a. Charger pays its employees $2,470 every Friday for a 5-day work week. This year December 31 falls on a Wednesday. b. Charger earned income of $180,000 for the year for tax purposes. Its effective tax rate is 30%. These taxes must be paid by April 15 of next year. c. Charger borrowed $60,000 with a note payable dated August 1 . This note specifies 10%. The interest and principal are due on March 31 of the following year. d. Charger's president earns a bonus equal to 10% of income in excess of $100,000. Income for the year was $180,000. This bonus is paid in May of the following year and any expense is charged to wages expense. Required