Emily Consultants Company has a fiscal year ending December 31. For each of the following independent situations, indicate the lournal entry by selecting the appropriate account descriptions and enter the amount(s). The first transaction is used as an example. 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. a. Acerued wages, unrecorded and unpaid at yeariend, $540. b. Sorvice revenue oarned but not yet colected at year-end, 5740 . c. Oividends declared during the year, \$1,040, to be paid nexd year. d. Office nupplies on hand during the yoar, $540, supplies on hand it yeat-end, 3300 . a. Senice revenue collected trom cuatomen in advance during the year, 51,640 . 1. Depreciation expense for the year, $1,140 0. Earned all but s940 of (e) by the end of the year h. Sold 53.400 in investmente at a gain of $2.90. 1. Fiecest on $12.000, a percem note payable (bormowed on October 1 of this yeari not yel i. recorded or paid at year end 1. Indicate the closing entry bassed on beances at year-and in the folowing acoounts: Insultants Company has a fiscal year ending December 31. For each of the following independent situations, indicate the intry by selecting the appropriate account descriptions and enter the amount(s). The first transaction is used as an example