Mobo, a wireless phone carrier, completed its first year of operations on October 31. All of the year's entries have been recorded, except for the following: a. At year-end, employees earned wages of $7,000, which will be paid on the next payroll date, November 6. b. At year-end, the company had earned interest revenue of $4,000. It will be collected December 1. Required: Record the required adjusting journal entry for transactions (a) and (b). (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet