27. A note of $20,000 with an annual interest of 6% was received for inventory sold to a customer on 9/1/2015. Interests would be paid semiannually. The entry to recognize the accrued interest revenue on 12/31/2015 would include ar O a debit to interest revenue for $400 O b. debit to interest receivable for $400 C. debit to cash for $400 Od credit to interest expense for $400 28. On October 31 of the current year, a contract was signed and a check received for services to be performed by October 31 of the following year. The Unearned Service Revenue account was credited for $4.800. Assuming services were performed evenly during the remainder of the year, the adjusting entry on December 31 will involve a a credit to Unearned Service Revenue $800 Ob credit to Service Revenue for $4,000 C credit to Service Revenue $800 d debit to Unearned Service Revenue $4,000 29. On December 31, 2015, salaries owed to employees total $2,350 and will be paid on January 4, 2016. The adjusting entry prepared on December 31, 2015, includes a: O a. debit to Salary Expense for $2,350 O b. debit to Salary Payable for $2,350 Occredit to Cash for $2,350 Od credit to Salary Expense for $2,350 30. Alexander & Hitch Company began operations and purchased $15,900 of supplies. By year-end, $8,800 of supplies were still on hand. The adjusting entry at year end would include a: O a debit to Supplies for $8,800 O b. credit to Supplies Expense for $7,100 Occredit to Supplies Expense for $8,800 d debit to Supplies Expense for $7.100