On December $31,$ calculated the payroll, which indicates gross earnings for wages $($$$140,000),$ payroll deductions for income tax $($$$14,000),$ payroll deductions for FICA $($$$12,000),$ payroll deductions for United Way $($$$2,400),$ employer contributions for FICA $($matching$),$ and state and federal unemployment taxes $($$$1,500).$ Employees were paid in cash, but these payments and the corresponding payroll deductions and employer taxes have not yet been recorded.

Collected rent revenue of $$3,840$ on December $10$ for office space that Riverside rented to another business. The rent collected was for $30$ days from December $11$ to January $10$ and was credited in full to Deferred Revenue.

Complete the required journal entries to record payroll on December $31,$ collection of rent on December $10$ and the adjusting journal entry on December $31.$ TIP: Notice that the entry recorded on December $10$ includes $10$ days of rental space $($out of $30)$ that isn$$t provided until after December $31.($Do not round intermediate calculations. If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$