For each separate case below, follow the three-step process for adjusting the accrued revenue account on December 31. Step 1: Determine what the current account balance equals. Step 2: Determine what he current account balance should equal. Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Assume no other adjusting entries are made during the year.

a. Accounts Receivable. At year-end, the L. Cole Company has completed services of $19,000 for a client, but the client has not yet been billed for those services.

b. Interest Receivable. At year-end, the company has earned. but not yet recorded, $390 of interest earned from its investments in government bonds.

c. Accounts Receivable. A painting company bills customers when jobs are complete. The work for one job has been completed, and the customer has been billed $1,300 but has not yet paid.