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M4-3 Matc M-3 Matching Transactions with Type of Adjustment Maich each transaction with the type of adjustment that will be required. by entering the appropri- Match ea ate letter in the space provided. Transaction Type of Adjustment A. Accrual adjustment B. Deferral adjustment 1. Supplies for office use were purchased during the year for $500, of which $100 remained on hand (unused) at year-end. -2. Interest of $250 on a note receivable was earned at year- end, although collection of the interest is not due until the following year 3. At year-end, salaries and wages payable of $3,600 had not been recorded or paid. 4. At year-end, one-half of a $2,000 advertising project had een completed for a client, but nothing had been billed or collected. 5. Redee M4-4 Using the information in M4 Recording Adjusting Journal Entries information in M4-3, prepare the adjusting journal entries required. tu af Deferral Adjustments