M4-4 Recording Adjusting Journal Entries [LO 4-2] Prepare the adjusting journal entries for the following transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) 1. Supplies for office use were purchased during the year for $680, of which $190 remained on hand (unused) at year-end 2. Interest of $340 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 $4,500 had not been recorded or paid. 4. At year-end, one-half of a $2,900 advertising project had been completed for a client, but nothing had been billed or collected 5. Redeemed a gift card for $690 of services