Jack Hammer Company completed the following transactions. The annual accounting period ends December 31. Apr. 30 Received $520,000 from Commerce Bank after signing a twelve-month, 6 percent, promissory note June 6 Purchased merchandise on account at a cost of $67,000 (Assume a perpetual inventory system.) July 15 Paid for the June 6 purchase Aug. 31 Signed a contract to provide security services to a small apartment complex and collected six months' fees in advance, amounting to $22,800 (Use an account called Deferred Revenue.) Dec. 31 Determined salary and wages of $32,000 were earned but not yet paid as of December 31 (ignore payroll taxes) Dec. 31 Adjusted the accounts at year-end, relating to interest Dec. 31 Adjusted the accounts at year-end, relating to security services Journal entry worksheet Received $520,000 from Commerce Bank after signing a twelve-month, 6 percent, promissory note. Note: Enter debits before credits. Date General Journal Debit Credit Apr 30 Record entry Clear entry View general journal Journal entry worksheet Determined salary and wages of $32,000 were earned but not yet paid as of December 31 (ignore payroll taxes). Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet Adjusted the accounts at year-end, relating to interest. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet Adjusted the accounts at year-end, relating to security services. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 3. Show how all of the liabilities arising from these items are reported on the balance sheet at December 31 Partial Balance Sheet at December 31 Current liabilities: Total current liabilities