Reporting a Correct Income Statement with Earnings per share to Include the effects of Adjusting Entries and Evaluating Total Asset Turnover as an Auditor$-$ Income Statement$|$ Rent Revenue $$103,000|$ Expenses$-$ Salaries and wage expense$$24,600|$ Maintenance expense $$10,800|$ Rent expense $$7,300|$ Utilities expense $$4,300|$ Gas &Oil expense $$3,000|$ Miscillaneous expenses $($items not listed elsewhere$)1,900|$Total Expenses$=$$$51,900|$ Income $=$ $$51,100|\{$Preparing an audit, you develop additional data as follows: a$.$ Salaries and wages for the last three days of December amounting to $$720$ were not recorded or paid. $($b$)$ Jay estimated telephone usage at $$350$ for December, but nothing has been recorded or paid. $($c$)$Depreciation on rental autos, amounting to $$23,500$ for the current year, was not recorded. $($d$)$Interest on a $$19,000,$ one$-$year, $8$ percent note payable dated October $1$ of the current year was not recorded. The $8$ percent interest is payable on the maturity date of the note. $($e$)$Maintenance expense excludes $$1,200,$ representing the cost of maintenance supplies used during the current year. $($f$)$ The Unearned Revenue account includes $$5,000$ of revenue to be earned in January of the next year. $($g$)$ The income tax expense is $$5,000.$ Payment of income tax will be made next year. $\{$Required: What adjusting entry for each item $($a$)$ through $($g$)$ should Jay record at December $31?[$part $1$: Journal entry$]$ Journal entry worksheet

Salaries and wages for the last three days of December amounting to $$720$

were not recorded or paid.

Note: Enter debits before credits.