Q$5.(15$ points$)$ Below are events for Golden Corporation. The annual accounting period ends December $31.$ The books are adjusted only at year$-$end. $(15$ points$)$

$10/1/2022$: Golden Corporation borrowed $\backslash (\backslash$$ $100,000\backslash )$ and signed a note providing for $\backslash (8\backslash \%\backslash )$ interest. The principal and interest are due in one year on September $30,2023.$

$10/10/2022$: Golden Corporation purchased $\backslash (\backslash$$ $2,000\backslash )$ of office supplies on account.

$10/15/2022$: Golden Corporation agreed to hire Sarah Smith as a bookkeeper paying her a salary of $\backslash$$$45,000$ per year. Sarah's employment will begin on January $1,2023.$

$10/30/2022$ Golden Corporation paid $\backslash$$$30,000$ for advertising to run daily over the next three months, starting on $11/1/22.$

$12/31/2022$: Golden Corporation took a physical inventory and determined that $\backslash$$$300$ of the supplies purchased on $10/10/2022$ were still on hand.

Required:

$1.$ Prepare a journal entry for each of the events described above $($indicate $"$no journal entry required" if needed$).(8$ points$)$

$2.$ Prepare any required adjusting entry or entries for $\backslash (12/31/22\backslash ).(9$ points$)$