The following information applies to the questions displayed below.J Riverside Company completed the following two transactions. The annual accounting period ends December 31 a. On December 31, calculated the payroll, which indicates gross earnings for wages ($195,000), payroll deductions for income tax ($19,500), payroll deductions for FICA ($23,000), payroll deductions for United Way ($4,600), employer contributions for FICA (matching), and state and federal unemployment taxes ($2,600). Employees were paid in cash, but these payments and the corresponding payroll deductions and employer taxes have not yet been recorded b. Collected rent revenue of $5,160 on December 10 for office space that Riverside rented to another business. The rent collected was for 30 days from December 12 to January 10 and was credited in full to Unearned Rent Revenue. equired: 1&2. Complete the required journal entries to record payroll on December 31, collection of rent on December 10 and the 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.) TIP: Notice that the revenue recorded on December 10 includes revenue for 10 days (out of 30) that isn't earned until after December 31. View transaction list View journal entry worksheet Debit Credit 195,000 Import a new list 19. 19,500 1 Record the wages expense, including payroll deductions. / 2 Record the payroll tax expense. 3 Record the collection of 30 days rent in advance 23,000 amounting to $5,160. Record the adjusting entry relating to rent. 4 Note:journal entry has been entered