Vigeland Company completed the following transactions during Year 1. Vigeland's fiscal year ends on December 31. January 15 Purchanod and paid for merchandise. The invoico anount was $15,000; assume a perpetual inventory system. Apri1 1 Borrowed 5726,000 from surait Bank for general use; signed a 10-month, 12s annual Interest-bearing note for the money. June 14 Hecelved a $22,000 custoner deposit for pervicen to be performed in the future. July 15 Pertormed $4,250 of the nervices paid for on June 14. December 12 Received electrie bil1 for $26,860. Vigeland plane to pay the bill in early January. December 31 Determined wages of $25,000 were earned but not yet paid on Decenber 31 (disregard payroll 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 journal entries for each of these transactions. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Adjusting entries will be recorded in Part 2. Journal entry worksheet Note: It no entry is required for a transactiorvevent, select "No joumal entry required" in the first account field. Adjusting entries wiil be. recorded in Part 2. Journal entry worksheet 5 Record the $15,000 purchase of merchandise assuming a perpetual inventory system. Note: Enter de bits bethre credits Journal entry worksheet Record the $25,000 wages earned but not yet paid on December 31 (disregard payroll taxes). Note: Enter debits before credits