EZ Curb Company completed the following transactions. The annual accounting period ends December 31. January 8 Purchased merchandise on account at a cost of $24,000. (Assume a perpetual inventory system.) January 17 Paid for the January 8 purchase. April 1 Received $56,000 from National Bank after signing a 12-month, 16.0 percent, promissory note. June 3 Purchased merchandise on account at a cost of $28,000. July 5 Paid for the June 3 purchase. July 31 Rented out a small office in a building owned by Ez Curb Company and collected six months' rent in advance, amounting to $12,000. (Use an account called Deferred Revenue.) December 20 Collected $300 cash on account from a customer. December 31 Determined that wages of $10,500 were earned but not yet paid on December 31 (Ignore payroll taxes). December 31 Adjusted the accounts at year-end, relating to interest. December 31 Adjusted the accounts at year-end, relating to rent. 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