please make it clear

ADJUSTING JOURNAL ENTRIES (MAX 15 POINTS) Prepare the adjusting journal entries for the following transactions. If no entry is required for a transaction/event, write "No Journal Entry Required". 1. Interest of $440 on a note payable was owed at year-end, although payment of the interest is not due until the following year. 2. At year-end, salaries and wages incurred were $5,500 but were not paid. 3. Office supplies were purchased during the year for $880, of which $280 remained on hand (unused) at year-end. 4. At year-end, one-half of a $4,000 project had been completed for a customer, but no cash had been collected. 5. Customers redeemed a gift card for $790 worth of services. 1. 2. 3. 4 5