QUESTION 7 account. Copy of The adjusting entry to record wages accrued (used) includes a credit to the wages payable wages expense cash unearned wages QUESTION 8 account. The closing entry to close income summary (with positive net income) includes a debit to the income summary retained earnings revenues expenses QUESTION 9 account. The adjusting entry to record interest accrued but not yet received on a note receivable includes a credit to the note receivable interest revenue interest receivable cash