E$4-8($Algo$)$ Recording Transactions Including Adjusting and Closing Entries LO$4-1,4-4$

The following accounts are used by Britt's Knits Inc.

$\backslash$table$[[$Code$,$Accounts,Code,Accounts$],[$A$,$Cash,J$,$Contributed capital$],[$B$,$Office supplies,K$,$Retained earnings$],[$C$,$Accounts receivable,L$,$Service revenue$],[$D$,$Office equipment,M$,$Interest Revenue$],[$E$,$Accumulated depreciation,N$,$Wages expense$],[$F Note payable,$0,$Depreciation expense,$],[$G$,$Wages payable,P$,$Interest expense$],[$H$,$Interest payable,Q$,$Supplies expense$],[$I$,$Deferred service revenue,R$,$None of the accounts$]]$

Required:

For each of the following nine independent situations, give the journal entry by selecting the appropriate code$($s$)$ from the drop$-$down menu and enter the amount$($s$).$ The first transaction is used as an example.

$\backslash$table$[[,$Independent Situations,Debit,Credit$],[,$Code,Amount,Code,Amount$],[$a$.,$Accrued wages, unrecorded and unpaid at year$-$end, $$900.,N,900,$G$,900],[$c$.,$Dividends declared and paid during the year, $$1,400.,,,,],[$d$.,$Office supplies on hand during the year, $$900$; supplies on hand at year$-$end, $$260.,,,,],[$g$.,$At year$-$end, interest on note payable not yet recorded or paid, $$320.,,,,],[$h$.,$Balance at year$-$end in service revenue account, $$66,000.$ Give the closing entry at year$-$end.,,,,$],[$i$.,$Balance at year$-$end in interest expense, $$560.$ Give the closing entry at year$-$end.,,,,$]]$