a. Accounts Receivable. At year-end, the L. Cole Company has completed services of $21,000 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, $470 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 $1,460 of work. View transaction list Journal entry worksheet < 1 2 At year-end, the L. Cole Company has completed services of $21,000 for a client, but the client has not yet been billed for those services. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal