M&R company provided $2,000 in services to customers that are expected to pay the company sometime in January following the company’s year-end.

Wage expenses of $1,000 have been incurred but are not paid as of December 31.

M&R company has a $5,000 bank loan and has incurred (but not recorded) 8% interest expense of $400 for the year ended December 31. The company will pay the $400 interest in cash on January 2 following the company’s year-end.

M&R Company hired a firm to provide lawn services at a monthly fee of $500 with payment occurring on the 15th of the following month. Payment for December services will occur on January 15 following the company’s year-end.

M&R company has earned $200 in interest revenue from investments for the year ended December 31. The interest revenue will be received on January 15 following the company’s year-end.

Salary expenses of $900 have been earned by supervisors but not paid as of December 31.

Prepare year-end adjusting journal entries for M&R Company as of December 31, 2017, for each of the above separate cases.