Prepare the adjusting entries required on December 31.

2. Record the adjusting entry for rent revenue.

Required information [The following information applies to the questions displayed below.] Roger Company completed the following transactions during Year 1. Roger's fiscal year ends on December 31. Jan. 8 Purchased merchandise for resale on account. The invoice amount was $14,700; assume a perpetual inventory systet. 17 Paid January 8 invoice. Apr. 1 Borrowed $36,000 fron National Bank for general use; signed a 12-month, 12\% annual interest-bearing note for the money. June 3 Purchased merchandise for resale on account. The invoice anount was $17,228. July 5 Paid June 3 invoice. Aug. 1 Rented office space in one of Roger's buildings to another company and collected six months " rent in advance anounting to $33,030. Dec. 20 Received a $130 deposit from a customer as a guarantee to return a trailer borrowed for 30 days. 31 Determined wages of $10,400 were earned but not yet paid on December 31 (disregard payroll taxes). 2. Prepare the adjusting entries required on December 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 2 Record the adjusting entry for interest expense. Note: Enter debits before credits. Required information [The following information applies to the questions displayed below.] Roger Company completed the following transactions during Year 1. Roger's fiscal year ends on December 31. Jan. 8 Purchased merchandise for resale on account. The invoice amount was $14,760; assume a perpetuat inventory system. 17 Paid January 8 invoice. Apr. 1 Borrowed $36,600 from National Bank for general use; signed a 12-nonth, 12\% annuat interest-bearing note for the money. June 3 Purchased merchandise for resale on account. The invoice amount was $17,220. July 5 Paid June 3 invoice. Aug. 1 Rented office space in one of Roger's buildings to another company and collected six nonths' rent in advance amounting to $33,006. Dec.20 Received a $130 deposit fron a custoner as a guarantee to return a trailer borrowed for 30 days. 31 Determined wages of $10,460 were earned but not yet paid on Decenber 31 (disregard payroll taxes). 3. Show how all of the liabilities arising from these transactions are reported on the balance sheet at December 31