Match each journal entry that follows as one of the types of journal entries (a-c) below.

1. Wages Expense	870
Wages Payable		870
2. Utilities Expense	430
Cash		430
3. Accounts Receivable	325
Fees Earned		325
(Customer billed for services performed)
4. Unearned Revenue	985
Fees Earned		985
5. RS, Drawing	215
Cash		215
6. Income Summary	597
Rent Expense		200
Supplies Expense		180
Utilities Expense		110
Miscellaneous Exp.		107
7. Income Summary	650
ABC, Capital		650
8. Cash	450
Fees Earned		450