In each of the following transactions for Romney Marketing Company use the steps learned in the book to prepare an adjusting entry. You do not need to explain the steps, just record the entry. a. Estimated electricity usage at $600 for December to be paid in January of next year b. On October 1 of the current year, loaned $10, 000 to an officer who will repay the loan and principal interest in one year at an annual interest rate of 14%. c. Owed wages to 10 employees who worked for four days at $300 each per day at the end of the current year. The company will will pay employees at the end of the first week of next year