Record adjusting journal entries for each of the following for year ended December 31.

Assume no other adjusting entries are made during the year.

1. Accounts Receivable.At year-end, the L. Cole Company has completed services of $22,000 for a client, but the client has not yet been billed for those services.
2. Interest Receivable.At year-end, the company has earned, but not yet recorded, $510 of interest earned from its investments in government bonds.
3. Accounts Receivable.A painting company collects fees when jobs are complete. The work for one customer, whose job was bid at $1,540, has been completed, but the customer has not yet been billed.