Journal Entries Roaming Rivers Tour Company has a fiscal year end of September 30, 2021. The following transactions occurred during the year: October 12, 2020 Purchased $4,000 of supplies on account November 4, 2020 Received and paid a utilities bill of $350 November 30, 2020 Purchased a boat for $96,000 with a bank loan. The boat is expected to be used for 8 years at which point it will have no residual value December 10, 2020 Paid for supplies purchased on account December 15, 2020 Paid employee salaries of $3,500 January 1, 2021 Purchased a 1-year insurance policy for $4,800 cash February 10, 2021 Paid for advertising in the local newspaper for $150 March 24, 2021 Received a telephone bill for \$250. Have not paid yet April 29, 2021 Took a group of 10 guests on a tour. Each guest owes $1,000 for the tour. Received $8,000 with the remaining guests promising to pay within 30 days. May 5, 2021 Purchased boat fuel for $400 May 27, 2021 Received payment for remaining guests from tour group on April 29th June 1, 2021 The Company borrowed $6,000 from the bank and signed a note payable promising to repay in full on May 31, 2022. The note carries interest at 6%. July 13, 2021 Took a group of 5 guests on a tour. Received $5,000 August 1, 2021 Paid employees salaries of $3,500 September 1, 2021 Received a repair bill for one of the boats for $500. Have not paid yet Additional information: A supply count on September 30, 2021 showed $800 of supplies Required: 1) Record the journal entries for the above transactions 2) Record any year end adjusting entries, if required