E4-12 (Algo) Recording Transactions Including Adjusting and Closing Journal Entries [LO 4-2, LO 4-5] The following accounts are used by Mouse Potato, Incorporated, a computer game maker. Accounts Receivable Accumulated Depreciation Cash Deferred Revenue Depreciation Expense Accounts Interest Revenue Notes Payable (long-term) Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Service Revenue Supplies Supplies Expense Equipment Interest Expense Interest Payable Required: For each of the following independent situations, give the journal entry by selecting the appropriate account(s) and amount(s). We've done the first one for you as an example. Debit Credit Independent Situations Account Amount Account Amount a. Accrued wages, unrecorded and unpaid at year-end, $390. b. Service revenue collected in advance, $590. Salaries and Wages Expense $ 390 Salaries and Wages Payable $ 390 c. At year-end, interest on notes payable not yet recorded or paid, $210. d. Depreciation expense for year, $950. e. Service revenue earned but not yet collected at year-end, $950. f. Balance in Supplies account, $390; supplies on hand at year-end, $145. g. Adjusted balance at year-end in Service Revenue account, $74,000. Give the journal entry to close this one account at year-end