For each separate case below, create the proper journal entry for adjusting the account at December 31st.

1. Accounts Receivable. At year-end, the company has completed services of $1,000 for a client, but the client has not yet been billed for those services.
2. Interest Receivable. At year-end, the company has earned, but not yet recorded, $500 of interest earned from its investments in government bonds.