- Prepare adjusting journal entry for each item (a) through (g) should be recorded at December 31, 2020. (If no entry is equired for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 34567 Wages for the last three days of December amounting to $380 were not recorded or paid. Mote. Enter dabits before credas. 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: You are an independent CPA hired by the company to audit the firm's accounting 5ystems and financial statements. In your oudit, you developed additional data as follows: a. Wages for the last three days of December amounting to $380 were not recorded or paid. b. The $505 telephone bill for December 2020 has not been recorded or paid. c. Depreciation on rental autos, amounting to $23,700 for 2020 , was notqrecorded. d. Interest of $850 was not recorded on the note payable by Dyer Inc. e. The Rental revenue account includes $4,280 of revenue that will be eamed in January 2021 f. Maintenance supplies costing $740 were used during 2020 , but this has not yet been recorded. g. The income tax expense for 2020 is $9,100, but it won't actually be paid until 2021 . 2. Prepare, in proper form, an adjusted income statement for 2020 . Journal entry worksheet Depreciation on rental autos, amounting to $23,700 for 2020 , was not recorded. Note: Enter debits before credits. Journal entry worksheet Maintenance supplies costing $740 were used during 2020 , but this has not yet been recorded. Note: Enter debits before credits. required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet