Jack Hammer Company completed the following transactions. The annual accounting period ends December 31 Apr 30 Received $750,000 from Commerce Bank after signing a 12-month, 7 percent, promissory note June 6 Purchased merchandise on account at a cost of $85,000. (Assume a perpetual inventory system.) July 15 Paid for the June 6 purchase. Aug. 31 Signed a contract to provide security service to a small apartment complex and collected six months fees in advance amounting to $30,000. (Use an account called Unearned Revenue.) taxes) Adjusted the accounts at year-end, relating to security service Dec 31 Determined salary and wages of $50,000 wore eamed but not yet paid as of December 31 (gnore payroll Dec. 31 Adjusted the accounts at year-end, relating to interest Dec. 31 Required: 182. Complete the required journal entries for each of the above transactions. (Do not round intermediate calculations. If no entry is required for a transaction/event, select No Journal Entry Required" in the first account field.)