a. M&R company provided $3,700 in services to customers that are expected to pay the company sometime in January following the companys year-end.

b. Wage expenses of $2,700 have been incurred but are not paid as of December 31.

c. M&R company has a $6,700 bank loan and has incurred (but not recorded) 6% interest expense of $402 for the year ended December 31. The company will pay the $402 interest in cash on January 2 following the companys year-end.

d. M&R Company hired a firm to provide lawn services at a monthly fee of $670 with payment occurring on the 15th of the following month. Payment for December services will occur on January 15 following the companys year-end.

e.vM&R company has earned $370 in interest revenue from investments for the year ended December 31. The interest revenue will be received on January 15 following the companys year-end.

f. Salary expenses of $1,070 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, 2017, for each of the above separate cases.