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Vpem Pipeline Inc. operates on a calendar-year basis. At the end of December 2020, the company had the following current liabilities on its books: Accounts payable Wages payable Rent payable Dividend payable Unearned revenue 1. 2. 3. 4. In January, the following events occurred: 5. 6. 1. 2. 3. 4. 5. 6. Prepare the journal entries to record the January transactions and adjustments. (Ignore the amounts that the company pays for its share of CPP and El.) (Enter debit entries first followed by 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 O for the amounts.) No. Account and explanation Vpem's pipeline is located on leased land. The rent payable at the end of December represented the payments that should have been made at the beginning of November and December. In January, Vpem paid the past rent owed, as well as the rent for January and February. Vpem charges customers a tariff fee in advance for the use of the pipeline based on an estimate of expected use. By the end of January, the company had earned $28,500 of the service revenue that had been received in advance from customers. Vpem declared a dividend in December of which $7,000 was paid on January 31. The balance will be paid in February. Vpem purchased flowmeters to measure the flow of gas in its pipelines on account at a cost of $265,000. On January 27, 2021, Vpem paid $9,100 in cash to have the new flowmeters installed and calibrated to Vpem's requirements. Rent Payable Vpem's employees are paid a total of $3,100 per day. Four work days elapsed between the last payday and the end of the fiscal year. (Ignore deductions for income tax, CPP, and El.) The four days were paid on January 5. Prepaid Rent The company carries spare parts in inventory, and in January it purchased $70,000 in spare parts on account and made payments of $105,000 to suppliers. Cash $88.800 No Entry Cashi 12,400 62,600 119,000 Cash 13,400 Equipment Cash Unearned Revenue Dividends Payable Cash Wages Payable Parts Inventory Cash Accounts Payable (To record purchase) Accounts Payable Current Liabilities: Accounts Payable Dividends Payable Unearned Revenue Debit $ 62,600 31,300 0 28,500 7.000 (To record payment) Prepare the current liability section of Vpem's statement of financial position on January 31, 2021. 265,000 12,400 70,000 105,000 53,800 6,400 147,500 207,700 Credit 93,900 28,500 7,000 274.100 12,400 70,000 105,000