Emily Consultants Company has a fiscal year ending December 31. For each of the following independent situations, indicate the journal entry by selecting the appropriate account descriptions and enter the amount(s). The first transaction is used as an example

\begin{tabular}{|l|l|l|} \hline j. Service revenue, $186,000 & & \\ \hline j. Interest revenue, $35 & & \\ \hline j. Gain on sale of investments, $150 & \\ \hline j. Wage expense, $130,000 & & \\ \hline j. Depreciation expense, $1,000 & & \\ \hline j. Interest expense, $100 & & \\ \hline j. Supplies expense, $240 & & \\ \hline j. Dividends payable, $900 & & \\ \hline j. Income tax expense, $1,100 & & \\ \hline \end{tabular} \begin{tabular}{l|r} \multicolumn{2}{c|}{ Credit } \\ \hline \multicolumn{1}{c|}{ Account } & Amount \\ \hline Wages Payable & 400 \\ \hline Service Revenue & 600 \\ \hline Dividends payable & 900 \\ \hline Office Supplies & 240 \\ \hline Unearned Service Revenue & 1,500 \\ \hline Accumulated Depreciation & 1,000 \\ \hline Service Revenue & 700 \\ \hline & \\ \hline & \\ \hline \end{tabular}