Question 4 (12 marks) a Below are four independent cases (cast a to d) affecting Wong Auto Repair Inc. (WART in 2019. Each Friday, WARI pays employees for the current week's work. The amount of the payroll is $6,000 for a five-day week. The current accounting period ends on Monday, . WARI has received notes receivable from some clients for services. During the current year, WARI has earned accrued interest revenue of $3,250, which will be received next year. c The beginning balance of supplies was $15,500. During the year, then entity purchased supplies costing $55,400, and at December 31 the inventory of supplies on hand is $12,650. d. WARI is conducting test of new hinges to be used in the rebuilding of a dump truck, and the client paid WARI $15,000 at the start of the project. WARI recorded this amount as Uneared Service Revenue. The tests will take several months to complete. WARI executives estimate that the company has earned two-thirds of the total fee during the current year. Required Journalize the adjusting entry needed on December 31, 2019, the end of the current accounting period, for each of the four cases (a to d). Narratives to explain the journal entity are NOT required. Transaction Accounts Debit Credit b C d