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Jack Hammer Company completed the following transactlons. The annual accounting perlod ends December 31. Apr. 30 Received $61,660 from Conmerce Bank after signing a twelve-nonth, 6 percent, pronissory note June 6 Purchased nerchandise on account at a cost of $76,80 (Assume a perpetual inventory systenl-) July 15 Paid for the June 6 purchase Aug. 31 Signed a contract to provide security services to a sma11 apartment complex and collected six months' fees in advance, anounting to $24,150 (Use an account called Deferred Revenue.) Dec. 31 Determined salary and wages of $41,060 were earned but not yet paid as of Decenber 31 (ignore payro11 taxes) Dec. 31 Adjusted the accounts at year-end, relating to interest Dec. 31 Adjusted the accounts at year-end, relating to security services Required: 1. Prepare Joumal entrles for each of the transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 4 Received $610,000 from Commerce Bank after signing a twelve-month, 6 percent, promissory note. Nate: Enter debits before ared ts. 2. Prepare all adjusting entrles requlred on December 31 . (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Determined salary and wages of $41,000 were earned but not yet paid as of December 31 (ignore payroll taxes). Nate: Enter debits before ared ts. 3. Show how all of the llabilitles arlsing from these items are reported on the balance sheet at December 31