QS $3-15($Algo$)$ Accrued revenues adjustments LO P$4$Record adjusting journal entries for each separate case below for year ended December $31.$Assume no other adjusting entries are made during the year.a$.$ Accounts Receivable. At year$-$end, the L$.$ Cole Company has completed services of $$26,000$ for a client, but the client has not yet been billed for those services.b$.$ Interest Receivable. At year$-$end, the company has earned, but not yet recorded, $$670$ of interest earned from its investments in government bonds.c$.$ Accounts Receivable. A painting company bills customers when jobs are complete. The work for one job is now complete. Thecustomer has not yet been billed for the $$1,860$