On December 31, 2020, 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, 2828 Rental Revenue Expenses: $114,000 Salaries and Wages 28,500 12,000 Maintenance Expense 9,000 Rent Expense Utilities Expense 4,000 Gas and Oil Expense Other Expenses 3,000 1,000 Total Expenses 57,500 Income $ 56,500 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 $310 were not recorded or paid. b. The $400 telephone bill for December 2020 has not been recorded or paid. c Depreciation on rental autos, amounting to $23,000 for 2020, was not recorded. d. Interest of $500 was not recorded on the note payable by Dyer Inc. e. The Rental Revenue account includes $4,000 of revenue that will be earned in January 2021 Maintenance supplies costing $600 were used during 2020, but this has not yet been recorded g. The income tax expense for 2020 is $7,000, but it won't actually be paid until 2021. Required: 1. Prepare adjusting journal entry for each item (a) through (ashould be recorded at December 31, 2020. Of no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet 2 3 4 5 6 7 Wages for the last three days of December amounting to $310 were not recorded or paid. Note: Enter debits before credits. Transaction General Journal Debit Credit View general journal Clear entry Expense Record entry