a. The company provided $2,200 in services to customers that are expected to pay the company sometime in January following the companys year-end. b. Wage expenses of $1,200 have been incurred but are not paid as of December 31. c. The company has a $5,200 bank loan and has incurred (but not recorded) 8% interest expense of $416 for the year ended December 31. The company will pay the $416 interest in cash on January 2 following the companys year-end. d. The company contracted with a firm for lawn services to be provided at a monthly fee of $520 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. The company has earned $220 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 $920 have been earned by supervisors but not paid as of December 31. Prepare year-end adjusting journal entries as of December 31, 2017, for each of the above separate cases.