lingers L'ompany co mpleted the lollowing transactions during EU 1 4. The annual accounting pe riod ends I] ecem her 3 1, ED 14. Ian. 3 - Purchased merchandise for resale on account at an invoice cost of $14,340; assume a periodic inventory system. Ian 1'? - Paid January 3 invoice. Apr. 1 - Borrowed $30,300 from National Bank for general use; executed a 12-month, '3 percent interest-bearing note payable. lune 3 - Purchased merchandise for resale on account at an invoice cost of $13,220. July 5 - Paid June 3 invoice. hug. 1 Rented a small ofce in a building owned by the company and collected six months' rent in advance amounting to 524.1300. {Record the collection in a way that will not require an adjusting entry at yearend.) Dec. 20 - Received a $140 deposit from a customer as a guarantee to return a large trailer "borrowed" for 30 days. Dec. 31 - Determined wages of $9,200 earned but not yet paid on December 31 {dis regard payroll tastes}. 1. Prepare journal entries for each transaction. lffl-Il: Jilin-t]: 4:1;14: Ef3a'14: ?;5:14: 3,!13'14: 12f20f14: 12f31f14