Jay, Inc., a party rental business, completed its first year of operations on December 31. Because this is the end of the annual accounting period, the company bookkeeper prepared the following tentative income statement: Rental revenue 104,000 Salaries and wages expense Maintenance Rent expense Utlities expense Gas and oil exponse Miscellaneous expenses (items not listed elsewhere) Total expenses 26,200 10,300 8,500 3,200 4,000 53,400 3-50-600 You are an independent CPA hired by the company to audit the company's accounting systems and review the financial statements. In your audit, you a. Wages for the last three days of December amounting to $770 were not recorded or paid b. Jay estimated telephone usage at $390 for December, but nothing has been recorded or paid. c. Depreciation on rental autos, amounting to $22,800 for the current year, was not recorded d. Interest on a $17,000, one-year, 13 percent note payable e. Maintenance expense excludes $2,300, representing the cost of maintenance supplies used during the current year f. The Unearned Rental Revenue account includes $4,800 of revenue to be eaned in January of next year. g. The income tax expense is $5,100. Payment of income tax will be made next year. dated October 1 of the current year was not recorded. The 13 percent interest is payable on the maturity date of the note. Required: record at December 31? (If no entry is required for a transaction/event, select "No journal entry required" in the first 1. What adjusting entry for each item (a) through (g) should Jay account field. Round final answer to whole dollars.) & Answer is complete but not entirely correct. Debit Credit 770 Credit No a. Salaries and wages expense 770 Salaries and wages payable 390 b. Utilities expense