Oceanside Company completed the following two transactions. The annual accounting period ends December $31.$

On December $31,$ calculated the payroll, which indicates gross earnings for wages $($$$155,000),$ payroll deductions for income tax $($$$15,500),$ payroll deductions for CPP $($$$12,500)$ and EI $($$$8,500),$ payroll deductions for Canadian Cancer Society $($$$10,500),$ and employer contributions for CPP $($matching$)$ and EI $($$$11,900).$ Employees were paid in cash, but payments for the corresponding payroll deductions have not yet been made and employer taxes have not yet been recorded.

Collected rent revenue of $$10,500$ on December $10$ for office space that Oceanside rented to another business. Rent collected was for thirty days from December $11$ to January $10$ and was credited in full to Deferred Revenue.

Required:

$1.$ Prepare the journal entries to record payroll on December $31.($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$2-$a$.$ Prepare the journal entry for the collection of rent on December $10.($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$2-$b$.$ Prepare the adjusting journal entry on December $31.($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$3.$ Show how any liabilities related to these items should be reported on the company$$s balance sheet at December $31.$