Full options for General Journal are:

No journal entry required

Accounts payable

Account receivable

Accrued expenses payable

Accumulated depreciation

Additional paid-in capital

Advertising expense

Cash

Commission expense

Common stock

Consulting expense

Costs of goods sold

Depreciation expense

Equipment

Fee revenue

Gain on sale of land

Income taxes expense

Income taxes payable

Insurance expense

Interest expense

Interest payable

Interest receivable

Interest revenue

Inventory

Investments

Land

Long-term debt

Maintenance expense

Notes payable

Notes payable, long-term

Notes receivable

Other assets

Other operating expenses

Prepaid expenses

Prepaid rent

Property tax expense

Property tax payable

Remaining expenses (not detailed)

Rent expense

Rent receivable

Rent revenue

Repairs expense

Research and development expense

Retained earnings

Sales revenue

Service revenue

Supplies

Supplies expense

Unearned revenue

Utilities expense

Utilities payable

Wages expense

Wages payable

For each of the following transactions (a) through (c) for Catena's Marketing Company, prepare the adjusting entry. The process includes (1) determining if revenue was earned or an expense was incurred, (2) determining whether cash was received or paid in the past or will be received or paid in the future, and (3) computing the amount of the adjustment. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answers to nearest whole dollar value.) a. Estimated electricity usage at $350 for December; to be paid in January of next year. b. On September 1 of the current year, loaned $5,900 to an officer who will repay the loan principal and interest in one year at an annual interest rate of 9 percent. c. Owed wages to 25 employees who worked three days at $280 each per day at the end of the current year. The company will pay employees at the end of the first week of next year. View transaction list Journal entry worksheet Record the adjusting journal entry for the year ended December 31 related to electricity. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal Journal entry worksheet Record the adjusting journal entry for the year ended December 31 related to the loan. Note: Enter debits before credits. Transaction General Journal Debit Credit b. Record entry Clear entry View general journal Journal entry worksheet Record the adjusting journal entry for the year ended December 31 related to the wages. Note: Enter debits before credits. Transaction General Journal Debit Credit C. Record entry Clear entry View general journal