For each entry from Vaghan Corporation prepare the below-adjusting entry required.

For each of the above situations, prepare any adjusting entry required at December 31. (Record journal entries in the order presented in the problem. List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round all amounts to the nearest dollar.) For each of the above situations, prepare any adjusting entry required at December 31. (Record journal entries in the order presented in the problem. List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round all amounts to the nearest dollar.)