Tiger Company completed the following transactions. The annual accounting period ends December 31.

Jan.	3	Purchased merchandise on account at a cost of $35,000. (Assume a perpetual inventory system.)
Jan.	27	Paid for the January 3 purchase.
Apr.	1	Received $91,000 from Atlantic Bank after signing a 12-month, 8.0 percent promissory note.
June	13	Purchased merchandise on account at a cost of $10,200.
July	25	Paid for the June 13 purchase.
Aug.	1	Rented out a small office in a building owned by Tiger Company and collected eight months rent in advance amounting to $10,200. (Use an account called Unearned Rent Revenue.)
Dec.	31	Determined wages of $23,000 were earned but not yet paid on December 31 (Ignore payroll taxes).
Dec.	31	Adjusted the accounts at year-end, relating to interest.
Dec.	31	Adjusted the accounts at year-end, relating to rent.

Required:

1.

Prepare journal entries for each of the transactions through August 1. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

2.

Prepare any adjusting entries required on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations.)

3.	Show how all of the liabilities arising from these items are reported on the balance sheet at December 31. (Do not round intermediate calculations.)