a. M&R Company provided $2,400 in services to customers in December, which are not yet recorded. Those customers are expected to pay the company in January following the company's year-end. b. Wage expenses of $1,400 have been incurred but are not paid as of December 31. c. M&R Company has a $5,400 bank loan and has incurred (but not recorded) 6% interest expense of $324 for the year ended December 31. The company will pay the $324 interest in cash on January 2 following the company's year-end. d. M&R Company hired a firm that provided lawn services during December for $540. M&R will pay for December lawn services on January 15 following the company's year-end. e. M&R Company has earned $240 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. f. Salary expenses of $940 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 for each of the above separate cases.