Sandler Company completed the following two transactions. The annual accounting perlod ends December 31. a. On December 31, calculated the payroll, which Indicates gross earnings for wages ($290,000). payroll deductions for Income tax $31,000). payroll deductions for FICA ($23,000), payroll deductions for United Way ($4,300). employer contributions for FICA matching), and state and federal unemployment taxes ($2,300). Employees were pald In cash, but payments for the corresponding payroll deductions have not been made and employer taxes have not yet been recorded. b. Collected rent revenue of $1,590 on December 10 for office space that Sandler rented to another buslness. The rent collected was for 30 days from December 12 to January 10 and was credited In full to Deferred Revenue. Required 1. & 2. Prepare the entrles requlred on December 31 to record payroll, the collection of rent on December 10 and adjusting Joumal entry on Dmber 31. 3. Show how any liabllities related to these Items should be reported on the company's balance sheet at December 31. Complete this question by entering your answers in the tabs below. Req 1 and 2 Req 3 Prepare the entries required on December 31 to record payroll, the collection of rent on December 10 and adjusting journal entry on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) ew transaction lst Journal entry worksheet Record the wages expense, including payroll deductions. Note: Enter debits before credits. Record entry Clear entry Mew general journal