Dyer, Incorporated, completed its first year of operations on December $31,2021.$ Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement:

$\backslash$table$[[$Income Statement, $2021,,],[$Rent Revenue,$$114,000,],[$Expenses:$,$$$28,500,],[$Salaries and Wages Expense,$13,000,],[$Repairs and Maintenance Expense,$9,000,],[$Rent Expense,$4,000,],[$Utilities Expense,$3,000,],[$Travel Expense,,$57,500],[$Total Expenses,$$56,500,],[$Income$,,]]$

You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows:

a$.$ Wages for the last three days of December amounting to $$310$ were not recorded or paid.

b$.$ The $$400$ telephone bill for December $2021$ has not been recorded or paid.

c$.$ Depreciation of equipment amounting to $$23,000$ for $2021$ was not recorded.

d$.$ Interest of $$500$ was not recorded on the notes payable by Dyer, Incorporated.

e$.$ The Rental Revenue account includes $$4,000$ of revenue to be earned in January $2022.$

f$.$ Supplies costing $$600$ were used during $2021,$ but this has not yet been recorded.

g$.$ The income tax expense for $2021$ is $$7,000,$ but it won't actually be paid until $2022.$

Required:

Prepare adjusting journal entry for each item $($a$)$ through $(g)$ should be recorded at December $31,2021.($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

Journal entry worksheet

$1$

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$5$

$6$

$7$

Record the entry for wages for the last three days of December amounting to $$310$ that were not recorded or paid.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[a,,,],[,,,],[,,,],[,,,],[,,,]]$