EZ Curb Company completed the following tran sactions. The annual accounting period ends December 31 Jan. 8 Purchased merchandise on account at a cost of $22,0o0. (Assume a perpetual inventory system.) an. 17 Paid for the January 8 purchase. Apr. 1 Received $52,800 from National Bank after signing a 12-month, 14.0 percent, promissory note. June 3 Purchased merchandise on account at a cost of $26,000. July 5 Paid for the June 3 purchase. uly 31 Rented out a small office in a building owned by EZ Curb Company and collected 0 six months' rent in advance, amounting to $10,800. (Use an account called Deferred Revenue.) Dec. 20 Collected $260 cash on account from a customer. Dec. 31 Determined that wages of $9,700 were earned but not yet paid on December 31 2 (Ignore payroll taxes) Dec. 31 Adjusted the accounts at year-end, relating to interest. Dec. 31 Adjusted the accounts at year-end, relating to rent. 0 Required: 1. Prepare journal entries for each of the transactions through December 20. 2. Prepare any adjusting entries required on December 31 3. Show how all of the liabilities arising from these items are reported on the balance sheet at December 31