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

2. Paid January 8 invoice.

3. Borrowed $36,000 from National Bank for general use; signed a 12-month, 12% annual interest-bearing note for the money.

4. Purchased merchandise for resale on account. The invoice amount was $17,220.

5. Paid June 3 invoice.

6. Rented office space in one of Roger's buildings to another company and collected six months' rent in advance amounting to $33,000.

7. Received a $130 deposit from a customer as a guarantee to return a trailer borrowed for 30 days.

8. Determined wages of $10,400 were earned but not yet paid on December 31 (disregard payroll taxes).

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 anount was $14,700; assume a perpetual inventory system. 17 Paid January 8 invoice. Apr. 1 Borrowed $36,000. from Nationat Bank for general use; signed a 12-month, 12\% annual interest-bearing note for the money. June 3 Purchased merchandise for resale on account. The invoice anount was $17,220. 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 $33,000. Dec.20 Received a $130 deposit from a customer as a guarantee to return a trailer borrowed for 38 days. 31 Determined wages of $10,400 were earned but not yet paid on Decenber 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 journa entry required" in the first account field.) Journal entry worksheet 234567 Purchased merchandise for resale on account. The invoice amount was $14,700; assume a perpetual inventory system. Note: Enter debits before credits