Rogers Company completed the following transactions during 2014. The annual accounting period ends December 31, 2014.

Jan.	8	Purchased merchandise for resale on account at an invoice cost of $14,780; assume a periodic inventory system.
	17	Paid January 8 invoice.
Apr.	1	Borrowed $54,000 from National Bank for general use; executed a 12-month, 11 percent interest-bearing note payable.
June	3	Purchased merchandise for resale on account at an invoice cost of $17,220.
July	5	Paid June 3 invoice.
Aug.	1	Rented a small office in a building owned by the company and collected six months rent in advance amounting to $21,000. (Record the collection in a way that will not require an adjusting entry at year-end.)
Dec.	20	Received a $120 deposit from a customer as a guarantee to return a large trailer borrowed for 30 days.
	31	Determined wages of $8,800 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. Do not round your intermediate calculations.)