Vigeland Company completed the following transactions during Year 1. Vigeland's fiscal year ends on December 31. January 15 Purchased and paid for nerchandise. The invoice anount was $14,700; assune a perpetuat inventory April 1 Borrowed $612, eee from Sumit Bank for general use; signed a 10-month, 114 annual interest-bearing June 14 note for the money. July 15 Received a $31,000 custoner deposit for services to be perforned in the future. Decenber 12 Perfermed $3,450 of the services paid for on June 14 . 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,"seiect "No journal entry required" in the first account field. Adjusting entries will be recorded in Part 2. Journal entry worksheet 5 Record the $3,450 services paid on July 15 . Note: Enter debits before credits