For each of the following transoctions (d) through (a) for Catena's Marketing Compony, prepare the adjusting entry at the end of the current year, December 31. The process includes (1) determining if revenue was earned or an expense wiss incurred and (2) determining whether cash was received or poid in the past or will be recelved or paid in the future. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account fleld. Round your final answers to nearest whole dollar value. a. Estimated electricity usage at $270 for December: to be paid in January of next yeac. b. On September 1 of the current year, loaned $5,100 to an officit who will repoy the loan principal and interest in one year at an annual interest rate of 10 percent. c. Owed wages to 24 employees who worked five doys at $130 each per day ot the end of the current yeac The compary will pay employees ot the end of the first week of next yeat. Journal entry worksheet Prepare the adjusting entry needed at Decomber 31. Estimated electricty? usage at $270 for December; to be paid in january of next year. Journal entry worksheet Prepare the adjusting entry needed at December 31. Estimated electricity usage at $270 for December; to be paid in January of next year. Notes Enter debits before credits