Exercise $3-11$ Preparing adjusting entries$-$accrued revenues and expenses P$3$ P$4$ Prepare year$-$end adjusting journal entries for M&R Company as of December $31$ for each of the following separate cases. Entries can draw from the following partial chart of accounts: Cash; Accounts Receivable; Interest Receivable; Equipment; Wages Payable; Salary Payable; Interest Payable; Lawn Services Payable; Unearned Revenue; Services Revenue; Interest Revenue; Wages Expense; Salary Expense; Supplies Expense; Lawn Services Expense; and Interest Expense. 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 $31.$