a. M\&R Company provided $3,000 in services to customers that are expected to pay the company sometime in January following the company's year-end. b. Wage expenses of $2,000 have been incurred but are not paid as of December 31 . c. M\&R Company has a $6,000 bank loan and has incurred (but not recorded) 7% interest expense of $420 for the year ended December 31 . The company will pay the $420 interest in cash on January 2 following the company's year-end. d. M\&R Company hired a firm to provide lawn services during December for $600. M\&R will pay for December lawn services on January 15 following the company's year-end. e. M\&R Company has earned $300 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 $1,000 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