ABC Company has an April 30th year-end. Note, that prepaid expenses are initially recorded in asset accounts, and that fees collected in advance of work preformed are initially recorded as liabilities. Using the information below, prepare the April 30, 2019 month-end adjusting journal entries along with the appropriate subsequent cash entries (where applicable). Be sure to include dates. No explanations needed. a) ABC Company pays its staff bi-weekly, on Fridays. The total wages paid per week are $2,000. They work Monday to Fridays, and do not work the weekends. The last pay day was Friday, April 26, 2019 for work completed up to the end of day Friday, April 19, 2019. b) Unused office supplies of $500 were counted at year-end. There Office Supplies account had an adjusted balance of $650. c) The utility bill for the month of April was received and will be paid May 10, 2019. The total bill was $210. d) Unbilled and uncollected services provided to a major customer totaled $1,500. The customer will make payment May 5, 2019. e) On November 1, 2019 ABC Company collected $300 for drawing lessons to be provided November 1, 2019 to January 31, 2020. 7 B I III %