[The following information applies to the questions displayed below.]

During 2015, Walnut Company completed the following two transactions. The annual accounting period ends December 31.

a.	Paid and recorded wages of $142,000 during 2015; however, at the end of December 2015, three days wages are unpaid and unrecorded because the weekly payroll will not be paid until January 6, 2016. Wages for the three days are $5,600.
b.	Collected rent revenue on December 10, 2015, of $3,000 for office space that Walnut rented to another party. The rent collected was for 30 days from December 10, 2015, to January 10, 2016, and was credited in full to Rent Revenue.

Required:
1.	Prepare (a) the adjusting entry required on December 31, 2015, and (b) the January 6, 2016, journal entry for payment of any unpaid wages from December 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

2.	Prepare (a) the journal entry for the collection of rent on December 10, 2015, and (b) the adjusting entry on December 31, 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

View transaction list Journal entry worksheet 2 1 Record the adjusting entry related to wages. Note: Enter debits before credits. Debit Date General Journal Credit December 31, 2015 Record entry Clear entry View general journal View transaction list Journal entry worksheet 1 2 Record the collection of rent on December 10. Note: Enter debits before credits. Debit Date General Journal Credit December 10, 2015 Record entry View general journal Clear entry View transaction list Journal entry worksheet