Required Information [The following information applies to the questions displayed below.] Dyer, Incorporated, completed its first year of operations on December 31, 2021. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary Income statement: Rent Revenue Expenses: Income Statement, 2021 Salaries and Wages Expense Repairs and Maintenance Expense Rent Expense Utilities Expense Travel Expense Total Expenses Income $117,000 $29,100 13,600 9,600 4,600 3,600 60,500 $ 56,500 You are an Independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $370 were not recorded or paid. b. The $460 telephone bill for December 2021 has not been recorded or paid. c. Depreciation of equipment amounting to $23,600 for 2021 was not recorded. d. Interest of $560 was not recorded on the notes payable by Dyer, Incorporated. e. The Rental Revenue account includes $4,600 of revenue to be earned in January 2022. f. Supplies costing $660 were used during 2021, but this has not yet been recorded. g. The income tax expense for 2021 is $7,600, but it won't actually be paid until 2022. Required: 1. Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2021. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2345 8 7 Record the entry for wages for the last three days of December amounting to $370 that were not recorded or paid. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal