Roger Company completed the following transactions during Year 1. Rogers fiscal year ends on December 31.

Jan.	8		Purchased merchandise for resale on account. The invoice amount was $14,780; assume a perpetual inventory system.
	17		Paid January 8 invoice.
Apr.	1		Borrowed $54,000 from National Bank for general use; signed a 12-month, 10% annual interest-bearing note for the money.
June	3		Purchased merchandise for resale on account. The invoice amount was $17,420.
July	5		Paid June 3 invoice.
Aug.	1		Rented office space in one of Rogers buildings to another company and collected six months rent in advance amounting to $6,000.
Dec.	20		Received a $180 deposit from a customer as a guarantee to return a trailer borrowed for 30 days.
	31		Determined wages of $9,200 were earned but not yet paid on December 31 (disregard payroll taxes).

Prepare the adjusting entries required on December 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal entry worksheet

Record the adjusting entry for interest expense.

Date	General Journal	Debit	Credit
December 31

Journal entry worksheet

Record the adjusting entry for rent revenue.

Date	General Journal	Debit	Credit
December 31