. Only need help with part 3, added other parts if you need the info.

Jack Hammer Company completed the following transactions. The annual accounting period ends December 31. Apr. 30 Received $520,000 from Commerce Bank after signing a twelve-month, 6 percent, promissory note June 6 Purchased merchandise on account at a cost of $67,000 (Assume a perpetual inventory system. ) July 15 Paid for the June 6 purchase Aug. 31 Signed a contract to provide security services to a small apartment complex and collected six months' fees in advance, amounting to $22,800 (Use an account called Deferred Revenue.) Dec. 31 Determined salary and wages of $32,000 were earned but not yet paid as of December 31 (ignore payroll taxes) Dec. 31 Adjusted the accounts at year-end, relating to interest Dec. 31 Adjusted the accounts at year-end, relating to security services Required: 1. Prepare journal entries for each of the transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 Apr 30 Cash 520,000 Note payable 520,000 2 Jun 06 67,000 Inventory Accounts payable 67,000 3 Jul 15 Accounts payable 67,000 Cash 67,000 4 Aug 31 Cash 22,800 Deferred revenue 22,800 2. Prepare all adjusting entries required on December 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet x No Date General Journal Debit Credit 1 Dec 31 32,000 Salary and wages expense Salaries and wages payable 32,000 2 Dec 31 20,800 Interest expense Interest payable 20,800 3 Dec 31 15,200 Deferred revenue Service revenue 15,200 3. Show how all of the liabilities arising from these items are reported on the balance sheet at December 31. Partial Balance Sheet at December 31 Current liabilities: Total current liabilities