Vigeland Company completed the following transactions during Year 1. Vigeland's fiscal year ends on December 31. January 15 Purchased and paid for merchandise. The invoice anount vas $14,7e0; assume a perpetual inventory April 1 Borrowed $612,000 from Sumnit Bank for general use; signed a 10-month, 11} annual interest-bearing June 14 Received a $31,000 custoner deposit for services to be perforned in the future. July 15 Performed $3,450 of the services paid for on June 14 . December 12 Received electric bill for $26,860. Vigetand plans to pay the bill in early January. December 31 Determined wages of $11,000 were earned but not yet paid on Decenber 31 (disregard payrolt taxes). Required: 1. Prepare journal entries for each of these transactions: 2. Prepare the adjusting entries required on December 31. Complete this question by entering your answers in the tabs below. Prepare the adjusting entries required on December 31 . Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet 2 Record the $11,000 wages earned but not yet paid on December 31 (disregard payroll taxes). Note: Enter debils before credits