EZ Curb Company completed the following transactions. The annual accounting period ends December 31. Jan. 8 Purchased merchandise on account at a cost of $21,000. (Assume a perpetual inventory system. ) Jan. 17 Paid for the January 8 purchase. Apr. 1 Received $51,200 from National Bank after signing a 12-month, 13.0 percent, promissory note. June 3 Purchased merchandise on account at a cost of $25,000. 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 $10,200. (Use an account called Deferred Revenue. ) Dec. 20 collected $240 cash on account from a customer. Dec. 31 Determined that wages of $9,300 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 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare journal entries for each of the transactions through December 20. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Required 1 Required 2 Required 3 Prepare any adjusting entries required on December 31. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 3 Record the wages earned, but not yet paid as of December 31. Note: Enter debits before credits. General Journal Debit Credit Date December 31 Journal entry worksheet Record the adjusting entry relating to interest. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Journal entry worksheet Record the adjusting entry relating to rent. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Required 1 Required 2 Required 3 Show how all of the liabilities arising from these items are reported on the balance sheet at December 31. (Do not round intermediate calculations.) EZ CURB COMPANY Balance Sheet (partial) At December 31