For each of the following transactions (a) through (a for Catena's Marketing Company, prepare the adjusting entry. The process includes (1) determining if revenue was earned or an expense was incurred, (2) determining whether cash was received or paid in the past or will be received or paid in the future, and (3) computing the amount of the adjustment. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answers to nearest whole dollar value.) a. Estimated electricity usage at $200 for December, to be paid in January of next year. b. On September 1 of the current year , loaned $6,800 to an officer who will repay the loan principal and interest in one year at an annual interest rate of 9 percent. c. Owed wages to 30 employees who worked five days at $130 each per day at the end of the current year. The company will pay employees at the end of the first week of next year, Journal entry worksheet >