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. g. tarnea all Dut \$UU or (e) Dy tne ena or tne year. h. Sold $2,000 in investments at a gain of $150. i. Interest on $5,000,8 percent note payable (borrowed on October 1 of this year); not yet recorded or paid at year end. j. Indicate the closing entry based on balances at year-end in the following accounts: j. Service revenue, $186,000 j. Interest revenue, $35 j. Gain on sale of investments, $150 j. Wage expense, $130,000 j. Depreciation expense, $1,000 j. Interest expense, $100 j. Supplies expense, $240 j. Dividends payable, $900 i Innomotar ornonco \&1 1nn jilleiesi cxpeilse IIIleiesi rayaule \begin{tabular}{|l|l|l|l|} \hline Service Revenue & & \\ \hline Interest Revenue & & & \\ \hline \end{tabular}