1. Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2020.

On December 31, 2020, Dyer Inc. completed its first year of operations. Because this is the end of the annual accounting period, the company bookkeeper prepared the following preliminary income statement: $ 161,000 Income Statement, 2020 Rental Revenue Expenses: Salaries and Wages Expense S Maintenance Expense Rent Expense Utilities Expense Gas and Oil Expense Other Expenses Total Expenses 38.000 21.500 26,100 11,600 4,900 1,950 104,050 Income $ 56,950 You are an independent CPA hired by the company to audit the firm's accounting systems and financial statements. In your audit, you developed additional data as follows: a. Wages for the last three days of December amounting to $500 were not recorded or paid. b. The $685 telephone bill for December 2020 has not been recorded or paid. c. Depreciation on rental autos, amounting to $24,900 for 2020, was not recorded. d. Interest of $1,450 was not recorded on the note payable by Dyer Inc. e. The Rental revenue account includes $4,760 of revenue that will be earned in January 2021. f. Maintenance supplies costing $980 were used during 2020, but this has not yet been recorded. g. The income tax expense for 2020 is $12,700, but it won't actually be paid until 2021. Required: 1. Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2020. (If no entry is required for a transaction/event, select "No journal entry required" in the