Check my work E4-12 Recording Transactions including Adjusting and Closing Journal Entries (LO 4-2, LO 4-5) The following accounts are used by Mouse Potato, Inc., a computer game maker. Codes A B D E F G H Accounts Accounts Receivable Accumulated Depreciation Cash Deferred Revenue Depreciation Expense Equipment Interest Expense Interest Payable Codes I J L M N 0 P Accounts Interest Revenue Notes Payable (long-term) Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Service Revenue Supplies Supplies Expense Required: For each of the following independent situations, give the journal entry by selecting/entering the appropriate code(s) and amount(s). We've done the first one for you as an example. Independent Situations Debit Credit Code Amount Code Amount L $ 400 M $ 400 a. Accrued wages, unrecorded and unpaid at year-end, $400, b. Service revenue collected in advance. $600. c. At year-end, interest on notes payable not yet recorded or paid, $220. d. Depreciation expense for year, $1,000 e. Service revenue earned but not yet collected at year-end, $1,000. 1. Balance in Supplies account, $400; supplies on hand at year-end, $150. Adjusted balance at year-end in Service Revenue account, $75,000. 9. Give the journal entry to close this one account at year-end