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 $700, of which $200 remained on hand (unused) at year-end. 2. Interest of $350 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 $4,600 had not been recorded or paid. 4. At year-end, one-half of a $3,000 advertising project had been completed for a client, but nothing had been billed or collected. 5. Redeemed a gift card for $700 of services. View transaction list Journal entry worksheet