Assume no other adjusting entries are made during the year.

Accounts Receivable. At year$-$end, the L$.$ Cole Company has completed services of $$27,500$ for a client, but the client has not yet been billed for those services.

Interest Receivable. At year$-$end, the company has earned, but not yet recorded, $$730$ of interest earned from its investments in government bonds.

Accounts Receivable. A painting company bills customers when jobs are complete. The work for one job is now complete. The customer has not yet been billed for the $$1,980$ of work.