1. Roberts Consulting Company performs $10,000 worth of services for the 3 months ending March 31, 2023 that have not yet been billed to the client. What adjusting entry, if any, is required by Roberts at March 31, 2023

1. Stevens Company payroll is $50,000 per month, payable on the first day of the month. What adjusting entry is required at December 31, 2023

1. What is the optional reversing entry that Stevens can do on January 1, 2024

1. Worthy Corp begins 2023 with an Allowance for Doubtful Accounts of $100,000. Historically 3% of Worthys receivables are uncollectible. At January 31, 2023, Worths receivables are $4,000,000. What adjusting entry is required.