For each of the following transactions (a) through (e) 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 doller value.) a Estimated electricity usage at $230 for December to be paid in January of next year, b. On September 1 of the current year, loaned $6,400 to an officer who will repay the loan principal and interest in one year at an annual interest rate of 13 percent c Owed wages to 15 employees who worked four days at S130 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. View transaction list Journal entry worksheet