a$.$ M&R Company provided $$2,700$ 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 $$1,700$ have been incurred but are not paid as of December $31.$

c$.$ M&R Company has a $$5,700$ bank loan and has incurred $($but not recorded$)8\%$ interest expense of $$456$ for the year

ended December $31.$ The company will pay the $$456$ 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 $$570.$ M&R will pay for December lawn

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

e$.$ M&R Company has earned $$270$ 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 $$970$ 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.

a$.$ On April $1,$ the company hired an attorney for April for a flat fee of $$500.$ Payment for April legal services was made by the

company on May $12.$

b$.$ As of April $30,$ $$1,230$ of interest expense has accrued on a note payable. The full interest payment of $$3,690$ on the note is due

on May $20.$

workweek. April $30$ falls on a Tuesday, which means that the employees had worked two days since the last payday. The next

payday is May $3.$

The above three separate situations require adjusting journal entries to prepare financial statements as of April $30.$ For each situation,

present both the April $30$ adjusting entry and the subsequent entry during May to record payment of the accrued expenses.

On April $1,$ the company hired an attorney for April for a flat fee of $$500.$

Payment for April legal services was made by the company on May $12.$ Prepare

the required adjusting entry, if any.

Record the payment of legal fees.

As of April $30,$ $$1,230$ of interest expense has accrued on a note payable. The

full interest payment of $$3,690$ on the note is due on May $20.$ Prepare the

required adjusting entry, if any.

Record the payment of interest.

Total weekly salaries expense for all employees is $$10,000.$ This amount is

paid at the end of the day on Friday of each five$-$day workweek. April $30$ falls

on Tuesday, which means that the employees had worked two days since the

last payday. The next payday is May $3.$ Prepare the required adjusting entry, if

Record the payment of salaries.