O Required information The following information applies to the questions displayed below.) Roger Company completed the following transactions during Year 1. Roger's fiscal year ends on December 31, Jan. 8 Purchased merchandise for resale on account. The invoice amount was $14,810; assume a perpetual inventory system. 17 Paid January 8 invoice. Apr. 1 Borrowed $42.000 from National Bank for general use; signed a 12-month, 71 annual interest-bearing note for the money. June 3 Purchased merchandise for resale on account. The invoice amount was $17,320. July 5 Paid June 3 Invoice. Aug. 1 Rented office space in one of Roger's buildings to another company and collected six months' rent in advance amounting to $21,000. Dec.20 Received a $280 deposit from a customer as a guarantee to return a trailer borrowed for 30 days. 31 Determined wages of $10,300 vere earned but not yet paid on December 31 (disregard payroll taxes). Journal entry worksheet