The Vail Company has the following items that require adjustments as of December 31.

a. Service revenue of \(\$ 600\) had been received prior to work being performed. This amount was properly recorded as unearned revenue. At year-end, \(\$ 500\) of the services have now been performed.

b. Interest expense of \(\$ 975\) has not been recorded.

c. Services in the amount of \(\$ 350\) have been performed but not yet billed.

d. A physical count determined that supplies still available were \(\$ 250\). The Supplies asset account shows a balance of \(\$ 800\).

Required 

Provide the adjusting entry needed to correct the balance in each of the affected accounts.