At the end of the month, the following data were accumulated for preparing the adjusting entries for BMSF At the end of the year. $13,680 in fees has been earned but has not been billed to clients Wages of $12,500 are paid on Friday for a five-day work week. The accounting period ends on Thursday, December 31. Journalize the adjusting entries necessary for the end of the accounting period. Best regards Jimmy Winston CFO Blue Mountain Soda Factory Debit: Accounts Receivable $13.680 Credit Revenue $13,680 Debit Wages Expense $10,000 Credit: Wages Payable $10,000 Debit Revenue $13,680 Credit Wages Expense $13.680 Debit Wages Payable $12,500 Credit: Wages Expense $12,500 Debit Accounts Unearned Revenue $13,680 Credit Revenue $13.680 Debit Wages Expense 512,500 Credit: Wages Payable $12.500 Debit Accounts Receivable $12,500 Credit Revenue S12.500 Debit Wages Expense Our customer, iSoda wants to purchase $3,500 in gift card cash to give as a present for their most loyal customers. I asked [Robert Thompson, Director of Accounting] how should this be documented and he informed me that he will be in meetings all day. What should be the entry when receiving the $3,500 and issuing the gift card is? Sincerely, Karen Smith Sales Manager | Blue Mountain Soda Factory Debit: Cash Credit Uneared Revenue Debit Accounts Payable Credit Cash Debit Uneamed Revenue. Credit: Accounts Receivable Debit Cash Credit Revenue