Prepare the adjusting journal entries for the following transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

1. Supplies for office use were purchased during the year for $880, of which $290 remained on hand (unused) at year-end.

2. Interest of $440 on a note receivable was earned at year-end, although collection of the interest is not due until the following year.

3. At year-end, salaries and wages payable of $5,500 had not been recorded or paid.

4. At year-end, one-half of a $3,900 advertising project had been completed for a client, but nothing had been billed or collected.

5. Redeemed a gift card for $790 of services.