Check my work mode : This shows what is correct or incorrect for the work you have completed so far lt does not indicate comple Roger Company completed the following transactions during Year 1. Roger's fiscal year ends on December 31. January 8 January 17 April 1 June 3 July 5 August 1 December 20 December 31 Purchased merchandise for resale on account. The invoice amount was $14,810; assume a perpetual inventory system. Paid January 8 invoice. Borrowed $30,000 from National Bank for general use; signed a 12 -month, 6% annual interest-bearing note for the money. Purchased merchandise for resale on account. The invoice amount was $17,420. Paid June 3 invoice. Rented office space in one of Roger's buildings to another company and collected six months' rent in advance amounting to $6,000. Received a $110 deposit from a customer as a guarantee to return a trailer borrowed for 30 days. Determined wages of $9,400 were earned but not yet paid on December 31 (disregard payroll taxes). Required: 1. Prepare journal entries for each of these transactions. 2. Prepare the adjusting entries required on December 31 . Show how all of the liabilities arising from these transactions are reported on the balance sheet at December 31