Journalize the adjusting entry needed at December 31 for each situation. Use the Chart of Accounts to review account names! Incurred interest expense of $3,700 Date Accounts and explanation Debit Credit Dec. 31 Supplies expense 3,700 Office Supplies 3,700 Customers were billed for $2,500 for work completed. Date Accounts and Explanation Debit Credit Dec. 31 > Unearned Revenue 2,500 Service Revenue 2,500 Used office supplies of $1,700 Date Accounts and Explanation Debit Credit Dec. 31 Office Supplies 1,700 1,700