Required Information [The following information applies to the questions displayed below.] a. M\&R Company provided $4,000 in services to customers in December, which are not yet recorded. Those customers are expected to pay the company in January following the company's year-end. b. Wage expenses of $3,000 have been incurred but are not paid as of December 31 . c. M\&R Company has a $7,000 bank loan and has incurred (but not recorded) 7% interest expense of $490 for the year ended December 31. The company will pay the $490 interest in cash on January 2 following the company's yearend. d. M\&R Company hired a firm that provided lawn services during December for $700. M\&R will pay for December lawn services on January 15 following the company's year-end. e. M\&R Company has earned $400 in interest revenue from investments for the year ended December 31 . The interest revenue will be received on January 15 following the company's year-end. f. Salary expenses of $1,100 have been earned by supervisors but not paid as of December 31 . Prepare year-end adjusting journal entries for M\&R Company as of December 31 for each of the above separate cases