Diane Company completed its first year of operations on December 31. All of the year's entries have been recorded except for the following: a. At year-end, employees earned wages of $4,000, which will be paid on the next payroll date in January of next year. b. At year-end, the company had earned interest revenue of $1,500. The cash will be collected March 1 of the next year. Required: 2. Prepare the required adjusting entry for transactions (a) and (b). (if no entry is required for a transaction event, select "No journal entry required in the first account fold) View transaction list Journal entry worksheet