Required infor ion [The following iariomation applies to the questions displayed below] Roger Company completed the following transactions during Year 1. Roger's fiscal year ends on December 31. Jan. \& Purchaned merohandine for reasle on account. The invoice amount wan 514,740 , aswume s parpetusel inventory "yatem. 17 Paid January i invoice. Apr. I Borrowed $42,000 from National Bank for general une; signed a 12-month, 13t annuel intermit-bearing note for the money. June 3 Purchased merchandise for realle on account. The involce amount was 917,420 . July 5 Paid June 3 invoice. Aug. 1 Rented office space in one of Roger's buildings to another company and collected aix aonthal rent 1 advance amounting to $21,000. Dec. 20 Received a $260 deposit from a customer as a guarantee to return a trailer borroved for 30 daya. 31 Determined wages of $8,600 were earned but not yet paid on December 31 (disregard payroll taxen). 2. Prepare the adjusting entries required on December 31. (If no entry is required for a transaction/event, select "No jourt required" in the first account field.) Journal entry worksheet Record the adjusting entry for interest expense. Note; Enter debits before credits. Journal entry worksheet Record the adjusting entry for rent revenue. Note: Enter debits before credits