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. Jan. 8 Purchased merchandise for resale on account. The invoice amount was $14,690; assume a perpetual inventory system. 17 Paid January 8 invoice. Apr. 1 borrowed $42,000 from National Bank for general use; signed a 12-month, 11% annual interest-bearing note for the money June 3 Purchased merchandise for resale on account. The invoice amount was $17,320. July 5 Paid June 3 invoice. Aug. 1 Rented office space in one of Roger's buildings to another company and collected six months' rent in advance amounting to $12,000. Dec. 20 Received a $250 deposit from a customer as a guarantee to return a trailer borrowed for 30 days. 31 Determined wages of $9,800 were earned but not yet paid on December 31 (disregard payroll taxes). Required: 1. Prepare journal entries for each of these transactions. (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 Purchased merchandise for resale on account. The invoice amount was $14,690; assume a perpetual inventory system. Note: Enter debits before credits. Date General Journal Debit Credit January 08