Required information The following information applies to the questions displayed below.] Roger Company completed the following transactions during Year 1. Roger's fiscal year ends on December 31. 3an. 8 Purchased merchandise for ressle on account. The invoice anount was s14, 799; assune a perpetual inventory systen. 17 Paid Janusry 8 involce. Apr. 1 Borroved 548 , ese fron National Bank for general use: signed a 12-month, B4 annual interest-bearin note for the noney. June 3 Purchased merchandise for resale on account. The invoice anount was $17,22. July 5 paid June 3 invoice. Aug. 1 Pested office space in one of Poger"s bulldings to another company and collected six months" rent advance anount ing to 536,693 . Dec. 20 Received a 53 ed beposit fron a customer as a goarantee to return a crailer borrowed for 30 days. 31 Deternined wages of 59,2 vere earned but not yet paid on Decenber 31 (disregard payroll taxes). repare the adjusting entries required on December 31. (M no entry is required for a transaction/event, select "No journ ulree" in the first account field.) Journal entry worksheet Record the adjusting entry for rent revenue. Voger En'er teblat before crests. Journal entry worksheet Record the adjusting entry for rent revenue. Note: Enter debits before credits. Roger Company completed the following transactions during Year 1. Roger's fiscal year ends on December 31. Jan. 8 Purchased merchandise for resale on account. The invoice amount was $14,799; assume a perpetual inventory system. 17 Paid January 8 invoice. Apr. 1 Borrowed $48,800 from National Bank for general use; signed a 12-month, 88 annual interest-bearing note for the money. June 3 Purchased merchandise for resale on account. The invoice amount was $17,220. July 5 Paid June 3 invoice. Aug. I Rented office space in one of Roger's buitdings to another company and collected six months' rent in advance amounting to $36,000. Dec. 20 Received a $300 deposit from a customer as a guarantee to return a trailer borrowed for 30 days. 31 Determined wages of $9,260 were earned but not yet paid on December 31 (disregard payroll taxes). 3. Show how all of the liabilities arising from these transactions are reported on the balance sheet at December 31