Refer to E4-4. 

Data From E4-4. 

Mobol, a wireless phone carrier, completed its first year of operations on December 31, 2017. All of the 2017 entries have been recorded, except for the following: 

a. At year-end, employees earned wages of $6,000, which will be paid on the next payroll date, January 13, 2018. 

b. At year-end, the company had earned interest revenue of $3,000. It will be collected March 1, 2018. 

Required: 

Record the required adjusting journal entry for transactions (a) and (b).