Supplies for office use were purchased during the year for $$820,$ of which $$260$ remained on hand $($unused$)$ at year$-$end.

Interest of $$410$ on a note receivable was earned at year$-$end, although collection of the interest is not due until the following year.

At year$-$end, salaries and wages payable of $$5,200$ had not been recorded or paid.

At year$-$end, one$-$half of a $$3,600$ advertising project had been completed for a client, but nothing had been billed or collected.

Redeemed a gift card for $$760$ of services.