The following accounts are used by Britt's Knits, Inc. Codes Accounts Codes Accounts A Cash B Office Supplies C Accounts Receivable D Office Equipment E Accumulated DepreciationN Wage Expense F Note Payable G Wages Payable H Interest Payable I Unearned Service Revenue R None of the above JCommon Stock and Additional Paid-in Capital K Retained Earnings L Service Revenue M Interest Revenue O Depreciation Expense P Interest Expense Q Supplies Expense 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 Debit Credit Independent Situations Code Amount Code Amount a. Accrued wages, unrecorded and unpaid at year-end, $400 400 G 400 Service revenue earned but not yet collected at year-end, $600 c. Dividends declared and paid during the year, $900 Office supplies on hand during the year, $400; supplies on hand at year-end, $160 e. Service revenue collected in advance, $800 f. Depreciation expense for the year, $1,000 At year-end, interest on note payable not yet recorded or paid $220 Balance at year-end in Service Revenue account, $56,000 Give the closing entry at year-end Balance at year-end in Interest Expense account, $460. Give the closing entry at year-end