EZ Curb Company completed the following transactions during 2013. The annual accounting period ends December 31, 2013.

Jan. 8	Purchased merchandise on account at a cost of $14,000. (Assume a perpetual inventory system.)
17	Paid for the January 8 purchase.
Apr. 1	Received $40,000 from National Bank after signing a 12-month, 6 percent, promissory note.
June 3	Purchased merchandise on account at a cost of $18,000.
July 5	Paid for the June 3 purchase.
Aug. 1	Rented out a small office in a building owned by EZ Curb Company and collected six months rent in advance amounting to $6,000. (Use an account called Unearned Rent Revenue.)
Dec. 20	Received a $100 deposit from a customer as a guarantee to return a large trailer borrowed for 30 days.
	TIP: Consider whether EZ Curb Company has an obligation to return the money when the trailer is returned.
Dec. 31	Determined that wages of $6,500 were earned but not yet paid on December 31 (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.

Required:

1.	Prepare journal entries for each of the transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

2.	Prepare any adjusting entries required on December 31, 2013. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.)

3.	Show how all of the liabilities arising from these items are reported on the balance sheet at December 31, 2013.(Do not round intermediate calculations.)