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 Salaries and Wages Expense Maintenance Expense Rent Expense Utilities Expense Gas and 011 Expense Other Expenses Total Expenses Income $120,000 $ 29,500 13,000 10,800 4,800 3,200 1,100 62,400 $ 57,500 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 $330 were not recorded or paid. b. The $430 telephone bill for December 2017 has not been recorded or paid. c. Depreciation on rental autos, amounting to $23,200 for 2017, was not recorded. d. Interest of $600 was not recorded on the note payable by Dyer Inc. e. The Rental revenue account includes $4,080 of revenue to be earned in January 2018. f Maintenance supplies costing $640 were used during 2017, but this has not yet been recorded. g. The income tax expense for 2017 is $7,600, 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.) View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 Wages for the last three days of December amounting to $330 were not recorded or paid.