Fill in the blank; please explain each one!

Code Code A J K L D M Account Cash Office supplies Accounts receivable Office equipment Accumulated depreciation Notes payable Wages payable Interest payable Unearned service revenue Account Common stock & additional paid-in capital Retained earnings Service revenue Interest revenue Wage expense Depreciation expense Interest expense Supplies expense None of the above E N F O G H . Q 1 R Event Code Debit Amount 400 Credit Code Amount G 400 N a. b. C. d. e. Accrued wages, unrecorded and unpaid at year-end, $400 (example) Service revenue earned but not yet collected at year-end, $600 Dividends declared and paid during the year, $900 Office supplies on hand during the year, $400; supplies on hand at year-end; $160 Service revenue collected in advance and not yet earned, $800 Depreciation expense for the year, $1,000 At year-end, interest on note payable not yet recorded or paid, $220 Balance at year-end in Service Revenue account, $56,000. Prepare closing entry at year-end Balance at year-end in Interest Expense account, $460. Prepare closing entry at year-end. f. 8 h