Record adjusting journal entries for each separate case below for year ended December $31.$

Assume no other adjusting entries are made during the year.

a$.$ Accounts Receivable. At year$-$end, the L$.$ Cole Company has completed services of $$24,000$ for a client, but the client has not

yet been billed for those services.

b$.$ Interest Receivable. At year$-$end, the company has earned, but not yet recorded, $$590$ of interest earned from its investments in

government bonds.

c$.$ Accounts Receivable. A painting company bills customers when jobs are complete. The work for one job is now complete. The

customer has not yet been billed for the $$1,700$ of work.

Journal entry worksheet

At year$-$end, the L$.$ Cole Company has completed services of $$24,000$ for a

client, but the client has not yet been billed for those services.

Note: Enter debits before credits.

General Journal: Accounts Payable, Accounts Receivable, Cash, Interest Expense, Interest Payable, Interest Receivable, Interest Revenue, Service Expense, Service Revenue