Prepare the adjusting journal entries at December 31st for the following items of Little Corporation: a. Little pays wages of $4,500 every Friday for a 5-day work week. For this year, December 31st falls on a Thursday. b. Little Corporation had net income of $50,000 for tax purposes. The corporate tax rate is 21%, and the tax must be paid by April 15th. c. Little borrowed $100,000 with a note payable to First City Bank on October 1st.. The interest rate on the note is 6% and is due next July 1st