NIKE, Inc., is the best-known sports shoe, apparel, and equipment company in the world because of its association with athletes such as LeBron James, Roger Federer and Madison Keys. Some of the items included in its recent statement of cash flows presented using the indirect method are listed here. Indicate whether each item is disclosed in the operating activities (0). Investing activities (), or financing activities (F) section of the statement or use (NA) if the item does not appear on the statement 1. Additions to long-term debt. 2. Depreciation 3. Additions to equipment 4. Increase (decrease) in notes payable. (The amount is owed to financial institutions. 5. Increase) decrease in other current assets. 6. Cash received from disposal of equipment 7. Reductions in long-term debt. B. Issuance of stock 9. Increase, decrease in inventory 10. Net Income The following accounts are used by Mouse Potato, Inc., a computer game maker. Codes I Code A B D E Account Accounts Receivable Accumulated Depreciation Canh. Deferred Revenue Depreciation Expense Equipavent Interest Expense Interest Payable K L M N O Accounts Interest Revenge Notes Payable (long-term) Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Service Revenue Supplies Supplies Expense G Required: For each of the following independent situations, give the journal entry by selecting/entering the appropriate code(s) and amount(s). We've done the first one for you as an example, Independent Situations Debit Credit Code Amount Code Amount 420 M $ 420 a. Accrued wages, unrecorded and unpaid at year-end, $420, b. Service rovenus collected in advance. 5620 o. At year-end, interest on notes payable not yet recorded or paid, $240. d. Depreciation expense for year $1,100 Service revenue eamed but not yet collected at year-end. $1,100 Balance in Supplies account. $420, supplies on hand at year-end, $160. Adjusted balance at year-end in Service Revenue account, $77,000. Give 9 the journal entry to close this one account at year-end