Riverside Company completed the following two transactions. The annual accounting period ends December $31.$

a$.$ On December $31,$ calculated the payroll, which indicates gross earnings for wages $($$$255,000),$ payroll deductions for

income tax $($$$25,500),$ payroll deductions for FICA $($$$35,000),$ payroll deductions for United Way $($$$7,000),$ employer

contributions for FICA $($matching$),$ and state and federal unemployment taxes $($ $$3,800).$ Employees were paid in cash,

but these payments and the corresponding payroll deductions and employer taxes have not yet been recorded.

b$.$ Collected rent revenue of $$6,600$ on December $10$ for office space that Riverside rented to another business. The rent

collected was for $30$ days from December $11$ to January $10$ and was credited in full to Deferred Revenue.

Required:

Complete the required journal entries to record payroll on December $31,$ collection of rent on December $10$ and the

adjusting journal entry on December $31.$ TIP: Notice that the entry recorded on December $10$ includes $10$ days of

rental space $($out of $30)$ that isn't provided until after December $31.($Do not round intermediate calculations. If no

entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

$(1)$ Record the wages expense, including payroll deductions.

Record the payroll tax expense.

Record the collection of $30$ days rent in advance

amounting to $$6,600.$

$4$ Record the adjusting entry relating to rent.

Note : $=$ journal entry has been entered