Record adjusting journal entries for each of the following 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 $21,000 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, $470 of interest eared from its investments in government bonds. c. Accounts Receivable. A painting company collects fees when jobs are complete. The work for one customer, whose job was bid at $1,460, has been completed, but the customer has not yet been billed. View transaction list Journal entry worksheet 1 2 3 > At year-end, the L. Cole Company has completed services of $21,000 for a client, but the client has not yet been billed for those services. Note: Enter debits before credits View transaction list Journal entry worksheet At year-end, the L. Cole Company has completed services of $21,000 for a client, but the client has not yet been billed for those services. Note: Enter debits before credits. Transaction General Journal Debit Credit a. Record entry Clear entry View general journal