a$.$ M&R Company provided $$2,000$ in services to customers in December, which are not yet recorded. Those

customers are expected to pay the company in January following the company's year$-$end.

b$.$ Wage expenses of $$1,000$ have been incurred but are not paid as of December $31.$

c$.$ M&R Company has a $$5,000$ bank loan and has incurred $($but not recorded$)8\%$ interest expense of $$400$ for the

year ended December $31.$ The company will pay the $$400$ interest in cash on January $2$ following the company's

year$-$end.

d$.$ M&R Company hired a firm that provided lawn services during December for $$500.$ M&R will pay for December lawn

services on January $15$ following the company's year$-$end.

e$.$ M&R Company has earned $$200$ in interest revenue from investments for the year ended December $31.$ The interest

revenue will be received on January $15$ following the company's year$-$end.

f$.$ Salary expenses of $$900$ have been earned by supervisors but not paid as of December $31.$

Prepare year$-$end adjusting journal entries for M&R Company as of December $31$ for each of the above separate cases.

Journal entry worksheet

M&R Company provided $$2,000$ in services to customers in December. Those

customers are expected to pay the company sometime in January following

the company's year$-$end.

Note: Enter debits before credits.