During 2013, Lakeview Company completed the following two transactions. The annual accounting period ends December 31. a. On December 31, 2013, calculated the payroll, which indicates gross earnings for wages ($60,000), payroll deductions for income tax ($6,000), payroll deductions for FICA ($4,500), payroll deductions for American Cancer Society ($2,250), employer contributions for FICA (matching), state unemployment taxes ($375), and federal unemployment taxes ($75). Employees were paid in cash, but payments for the corresponding payroll deductions have not yet been made and employer taxes have not yet been recorded. b. Collected rent revenue of $5,625 on December 10, 2013, for office space that Lakeview rented to another business. The rent collected was for 30 days from December 12, 2013, to January 10, 2014, and was credited in full to Unearned Revenue. Required: 1., 2-a. & 2-b. Complete the required journal entries to record payroll on December 31, 2013, collection of rent on December 10, 2013, and adjusting journal entry on December 31, 2013. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)