E4-12 (Algo) Recording Transactions including Adjusting and Closing Entries (Nonquantitative) L04-1, 4- 4 The following accounts are used by Bridgid's Mittens, Inc. Necesita Office Supplies Cash Accounts Receivable Office Equipment Accumulated Depreciation Notes Payable Wagen Payable Interest Payable Unearned Service Revenue Common Stock and Additional Paid-in Capital Retained Earning Service Revenue Interest Revenge Wage Expense Depreciation Expense Interest Expense Supplies Expense None of the above Required: For each of the following nine independent situations, give the journal entry by selecting the appropriate account descriptions and enter the amount(s). The first transaction is used as an example. Cr Debit Account Wage Expense Amount 470 Wages Payable 470 Independent Situations a. Accrued wages, unrecorded and unpaid at your end, 9470 b. Service revenue earned but not yet collected at year-end, 5670 above Required: For each of the following nine Independent situations, give the journal entry by selecting the appropriate account descriptions and enter the amount(s). The first transaction is used as an example, Dobil Account Wage Expense On Around Account 470 Wages Payable Amount 470 Independent situations a. Accrued wages, unrecorded and unpaid at year-end, $470. b. Service revenue earned but not yet collected at year-end, $670. c. Dividends declared and paid during the year, S970 Office supplies on hand during the year, $470, supplies on hand at d. year-end, $230 6. Service revenue collected in advance and not yet eamed, 8870. Depreciation expenne for the year, 51,070. o. At year-end, interest on note payable not yet recorded or paid, 200 Balance at year and in Service Revenue nccount, $63,000. Give the h closing entry of year-end. Balance at year-end in Interest Expense account, 5530. Give the closing entry at year-end.