Prepare any necessary adjusting entries at December 31,2013, for Melbourn Company s year-end financial statements for each of the following separate transactions and events. Melbourn Company guarantees the $100,000 debt of a supplier. The supplier will probably not default on the debt. A disgruntled employee is suing Melbourn Company. Legal advisers believe that the company will probably need to pay damages, but the amount cannot be reasonably estimated