EZ Curb Company completed the following transactions. The annual accounting period ends December 31. Purchased merchandise on account at a cost of $26,500. (Assume a perpetual inventory system.) Paid for the January 8 purchase. Received $60,000 from National Bank after signing a 12-month, 18.5 percent, promissory note. Purchased merchandise on account at a cost of $30,500. Paid for the June 3 purchase. Rented out a small office in a building owned by EZ Curb Company and collected six months' rent in advance, amounting to $13,500. (Use an account called Unearned Revenue.) Collected $350 cash on account from a customer. Determined that wages of $11,500 were earned but not yet paid on December 31 (ignore payroll taxes). Adjusted the accounts at year-end, relating to interest. Adjusted the accounts at year-end, relating to rent. Prepare journal entries for each of the transactions through December 20. {If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Record the purchase of inventory for $26,500 on account. Record the payment for inventory in full. Record the borrowing of $60,000. Record the purchase of inventory for $30,500 on account. Record the payment for inventory in full. Record the collection of six months rent in advance amounting to $13,500. Record the receipt of a deposit from a customer of $350. EZ Curb Company completed the following transactions. The annual accounting period ends December 31. Purchased merchandise on account at a cost of $26,500. (Assume a perpetual inventory system.) Paid for the January 8 purchase. Received $60,000 from National Bank after signing a 12-month, 18.5 percent, promissory note. Purchased merchandise on account at a cost of $30,500. Paid for the June 3 purchase. Rented out a small office in a building owned by EZ Curb Company and collected six months' rent in advance, amounting to $13,500. (Use an account called Unearned Revenue.) Collected $350 cash on account from a customer. Determined that wages of $11,500 were earned but not yet paid on December 31 (ignore payroll taxes). Adjusted the accounts at year-end, relating to interest. Adjusted the accounts at year-end, relating to rent. Prepare journal entries for each of the transactions through December 20. {If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Record the purchase of inventory for $26,500 on account. Record the payment for inventory in full. Record the borrowing of $60,000. Record the purchase of inventory for $30,500 on account. Record the payment for inventory in full. Record the collection of six months rent in advance amounting to $13,500. Record the receipt of a deposit from a customer of $350