recording and reporting current liabilities (ap9-1) vigeland company completed the following transactions during year 1. vigeland fiscal year ends on december 31. jan. 15 purchased and paid for merchandise. the invoice amount was $26,500; assume a perpetual inventory system. apr. 1 borrowed $700,000 from summit bank for general use; signed a 10-month, 6 percent annual interest-bearing note for the money. june 14 received a $15,000 customer deposit for services to be performed in the future. july 15 performed $3,750 of the services paid for on june 14. dec. 12 received electric bill for $27,860. vigeland plans to pay the bill in early january. 31 determined wages of $15,000 were earned but not yet paid on december 31 (disregard payroll taxes). required: prepare journal entries for each of these transactions. prepare all 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.)