• M&R Company provided $2,200 in services to customers in December, which are not yet recorded. Those customers are expected to pay the company in January following the companys year-end.
• Wage expenses of $1,200 have been incurred but are not paid as of December 31.
• M&R Company has a $5,200 bank loan and has incurred (but not recorded) 8% interest expense of $416 for the year ended December 31. The company will pay the $416 interest in cash on January 2 following the companys year-end.
• M&R Company hired a firm that provided lawn services during December for $520. M&R will pay for December lawn services on January 15 following the companys year-end.
• M&R Company has earned $220 in interest revenue from investments for the year ended December 31. The interest revenue will be received on January 15 following the companys year-end.
• Salary expenses of $920 have been earned by supervisors but not paid as of December 31.
• For each of the above separate cases, analyze each adjusting entry by showing its effects on the accounting equationspecifically, identify the accounts and amounts (including (+) increase or () decrease) for each transaction or event.

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