The following accounts are used by Britt's Knits Inc. Code Accounts Code Accounts A Cash J Contributed capital B Office supplies K Retained earnings C Accounts receivable L Service revenue DEFGHI Office equipment M Interest Revenue Accumulated depreciation N Note payable Wages payable P Interest payable Deferred service revenue OR Q Wages expense Depreciation expense Interest expense Supplies expense None of the accounts Required: For each of the following nine independent situations, give the journal entry by selecting the appropriate code(s) from the drop-down menu and enter the amount(s). The first transaction is used as an example. Independent Situations a. Accrued wages, unrecorded and unpaid at year-end, $500. b. Service revenue earned but not yet collected at year-end, $700. c. Dividends declared and paid during the year, $1,000. d. Office supplies on hand during the year, $500; supplies on hand at year-end, $180. e. Service revenue collected in advance and not yet earned, $900. f. Depreciation expense for the year, $1,200. g. At year-end, interest on note payable not yet recorded or paid, $240. h. Balance at year-end in service revenue account, $58,000. Give the closing entry at year-end. i. Balance at year-end in interest expense, $480. Give the closing entry at year-end. Debit Credit Code Amount Code Amount N 500 G 500