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 $840, of which $270 remained on hand (unused) at year-end.
2.	Interest of $420 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 $5,300 had not been recorded or paid.
4.	At year-end, one-half of a $3,700 advertising project had been completed for a client, but nothing had been billed or collected.
5.	Redeemed a gift card for $770 of services.