On December $31,$ calculated the payroll, which indicates gross

earnings for wages $($$$84,000),$ payroll deductions for income tax

$($$$8,400),$ payroll deductions for FICA $($$$6,300),$ payroll deductions

for American Cancer Society $($$$3,150),$ employer contributions for

FICA $($matching$),$ and state and federal unemployment taxes $($$$735).$

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 $$6,075$ on December $10$ for office space

that Lakeview rented to another business. The rent collected was

for $30$ days from December $12$ to January $10$ and was credited in full

to Deferred Revenue.$$Required:$1.$ & $2.$Prepare the journal entries to

record payroll on December $31,$ the collection of rent on December

$10$ and adjusting journal entry on December $31\mathrm{.}3.$Show how any of the liabilities related

to these items should be reported on the company$$s balance sheet at

December $31.$