[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 amount was $14,800; assume a perpetual inventory system. 17 Paid January 8 invoice. Apr. 1 Borrowed $72,000 from National Bank for general use; signed a 12-month, 8% annual interest-bearing note for the money. June 3 Purchased merchandise for resale on account. The invoice amount was $17,320. 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 $18,000. Dec. 20 Received a $270 deposit from a customer as a guarantee to return a trailer borrowed for 30 days. 31 Determined wages of $8,700 were earned but not yet paid on December 31 (disregard payroll taxes). Journal entry worksheet There 2 3 4 5 6 7 8 Purchased merchandise for resale on account. The invoice amount was $14,800; assume a perpetual inventory system. Note: Enter debits before credits. General Journal Debit Date January 08 Credit Journal entry worksheet Paid January 8 invoice. Note: Enter debits before credits. General Journal Date January 17 Debit Credit Journal entry worksheet w Determined wages of $8,700 were earned but not yet paid on December 31 (disregard payroll taxes). Note: Enter debits before credits. General Journal Date December 31 Debit Credit Record entry Clear entry View general journal