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 Income Statement, 2021 Rent Revenue $112,000 Expenses Salaries and Wages Expense $28,100 Repairs and Maintenance Expense 12,600 Rent Expense 8,600 Utilities Expense 3,600 Travel Expense 2.600 Total Expenses 55,500 Income $ 56,500 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 $270 were not recorded or paid. b. The $360 telephone bill for December 2021 has not been recorded or paid. c. Depreciation of equipment amounting to $22,600 for 2021 was not recorded. d. Interest of $460 was not recorded on the notes payable by Dyer, Incorporated. e. The Rental Revenue account includes $3,600 of revenue to be earned in January 2022. 1. Supplies costing $560 were used during 2021, but this has not yet been recorded. g. The income tax expense for 2021 is $6,600, but it won't actually be paid until 2022. Required: 1. Prepare adjusting journal entry for each item (a) through (9) 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.)