1. M&R Company provided $2,900 in services to customers in December. Those customers are expected to pay the company sometime in January following the companys year-end.
2. Wage expenses of $1,900 have been incurred but are not paid as of December 31.
3. M&R Company has a $5,900 bank loan and has incurred (but not recorded) 8% interest expense of $472 for the year ended December 31. The company will pay the $472 interest in cash on January 2 following the companys year-end.
4. M&R Company hired a firm that provided lawn services during December for $590. M&R will pay for December lawn services on January 15 following the companys year-end.
5. M&R Company has earned $290 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.
6. Salary expenses of $990 have been earned by supervisors but not paid as of December 31.

Prepare year-end adjusting journal entries for M&R Company as of December 31 for each of the above separate cases.

• M&R Company hired a firm that provided lawn services during December for $590. M&R will pay for December lawn services on January 15 following the companys year-end.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
d.