unting period ends December 31. EZ Curb Company completed the following transactions. The annua Jan. 8 Purchased merchandise on account at a cost of $16,500. (Assume a perpetual inventory system.) 17 Paid for the January 8 purchase. Apr. 1 Received $44,000 from National Bank after signing a 12-month, 8.5 percent, promissory note June 3 Purchased merchandise on account at a cost of $20,500. July 5 Paid for the June 3 purchase Aug. 1 Rented out a small office in a building owned by EZ Curb Company and collected six months rent in advance, amounting to $7.500. (Use an account called Unearned Revenue.) Dec. 20 Collected $150 cash on account from a customer Dec. 31 Determined that wages of $7.500 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. For each listed transaction and related adjusting entry, indicate the accounts, amounts, and effects on the accounting equation. (Do not round intermediate calculations. Enter any decreases to account balances with a minus sign. Enter your answers in transaction order provided in the problem statement.) Date Jan. 8 Jan. 17 Apr. 1 June 3 July 5 Aug. 1 Dec. 20 Assets Liabili Dec. 31 Dec. 31 Dec. 31