On December 31, 2017, Dyer Inc. completed its first year of operations. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: Income Statement, 2017 Rental Revenue Expenses: Salaries and Wages Expense Maintenance Expense Rent Expense Utilities Expense Gas and Oil Expense Other Expenses Total Expenses Income $ 143,000 $ 33,500 17,000 18,000 8,000 4,000 1,500 82,000 $ 61,000 You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $410 were not recorded or paid. b. The $550 telephone bill for December 2017 has not been recorded or paid. c. Depreciation on rental autos, amounting to $24,000 for 2017, was not recorded. d. Interest of $1,000 was not recorded on the note payable by Dyer Inc. e. The Rental revenue account includes $4,400 of revenue to be earned in January 2018. f. Maintenance supplies costing $800 were used during 2017, but this has not yet been recorded. g. The income tax expense for 2017 is $10,000, but it won't actually be paid until 2018. Required: 1. Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2017. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)