5. For each transaction described below, identify the type of adjusting journal entry that will be required at the end of the financial reporting period. Identify the debit and credit for each adjusting journal entry (no amounts are required) (A) The company has collected an advance payment from a customer but service revenue has not (B) Interest income on a note receivable has been earned although it will not be collected until the (C) Office supplies were purchased during the year for and some of them have been used up during been earned (completed) yet following year the period. (D) At year-end, wages had not been recorded or paid. (E) An expense has been incurred, but it has not yet been paid or recorded. (F) Rent revenue has been collected, but it has not yet been earned. (G) Property taxes have been incurred, but not yet paid. (H) Rent has not yet been collected even though it has already been earned. (1) A revenue has not yet been but cash payment has already been collected U) An expense has been paid in advance but has not yet been incurred (K) A revenue has been earned but has not yet been collected. ITEM ACCOUNT to DEBIT ACCOUNT to CREDIT