Jack Hammet Company completed the following transactions. The annual accounting period ends December 31 Apr 30 Received $510,000 from Commerce Bank after signing a 12-month, 7 percent, pronissory note. une 6 Purchased merchandise on account at a cost of $69,000. (Assume a perpetual inventory system) July 15 Pald for the June 6 purchase. Nue. 31 signed a contract to provide security service to a small apartment complex starting in September, and collected six onths fees in advance amounting to $20,400 Dec. 31 Determined salary and wages of $34.000 were earned but not yet pad of December 31 (anore payroll taxes). Dec. 31 Adjusted the accounts at year and relating to interest. Dec. 31 Adjusted the accounts at year-end, relating to security service Record the borrowing of $510,000. Note: Enter debits before credits Date Apr 30 General Journal Debit Credit Record the collection of six month's security service fees in advance amounting to $20,400. Note: Enter debits before credits. Date Aug 31 General Journal Debit Credit Journal entry worksheet