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work Saved Required information (The following information applies to the questions displayed below.) Dyer, Inc., completed its first year of operations on December 31, 2018. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: $112,500 Income Statement, 2018 Rent Revenue Expenses: Salaries and Wages Expense Repairs and Maintenance Expense Rent Expense Utilities Expense Travel Expense Total Expenses Income $28,209 12,700 8,700 3,700 2,700 56,000 $ 56,500 You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $280 were not recorded or paid. b. The $370 telephone bill for December 2018 has not been recorded or paid. c. Depreciation of equipment amounting to $22.700 for 2018 was not recorded. d. Interest of $470 was not recorded on the notes payable by Dyer, Inc. e. The Rental Revenue account includes $3.700 of revenue to be earned in January 2019. f. Supplies costing $570 were used during 2018, but this has not yet been recorded. g. The income tax expense for 2018 is $6,700, but it won't actually be paid until 2019. Required: 1. Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2018. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit 1 a 280 Salaries and Wages Expense Salaries and Wages Payable 280 2 b 370 Utilities Expense Accounts Payable 370 3 22,700 Equipment Accumulated Depreciation Equipment 22,700 4 d 470 Interest Expenso Interest Payable 470 5 Rent Revenue 108,800 6 1 570 Supplies Expense Supplies 570 7 g Income Tax Expense 6,700 ere to search o