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, 2020 Rental Revenue $ 120,000 Expenses: Salaries and Wages Expense $ 29,500 Maintenance Expense 13,000 Rent Expense 10,800 Utilities Expense 4,800 Gas and Oil Expense 3,200 Other Expenses 1,100 Total Expenses 62,400 Income $ 57,600 You are an independent CPA hired by the company to audit the firms accounting systems and financial statements. In your audit, you developed additional data as follows:

Wages for the last three days of December amounting to $330 were not recorded or paid.

The $430 telephone bill for December 2020 has not been recorded or paid.

Depreciation on rental autos, amounting to $23,200 for 2020, was not recorded.

Interest of $600 was not recorded on the note payable by Dyer Inc.

The Rental revenue account includes $4,080 of revenue that will be earned in January 2021.

Maintenance supplies costing $640 were used during 2020, but this has not yet been recorded.

The income tax expense for 2020 is $7,600, but it won't actually be paid until 2021.

Required: 1. Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2020. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)