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 $($$$180,000),$ payroll deductions for income tax $($$$18,000),$ payroll deductions for FICA $($$$20,000),$ payroll deductions for United Way $($$$4,000),$ employer contributions for FICA $($matching$),$ and state and federal unemployment taxes $($$$2,300).$ Employees were paid in cash, but these payments and the corresponding payroll deductions and employer taxes have not yet been recorded.b$.$ Collected rent revenue of $$4,800$ 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.