This is my third time posting these parts but I still haven't got the right help. Please if someone could correct me and get the right answers while showing your work. thank you

Record adjusting journal entries for each separate case below for year ended December 31. Assume no other adjusting entries are made during the year. a. Accounts Receivable. At year-end, the L. Cole Company has completed services of $21,500 for a client, but the client has not yet been billed for those services. b. Interest Receivable. At year-end, the company has earned, but not yet recorded, $490 of interest earned from its investments in government bonds. C. Accounts Receivable. A painting company bills customers when jobs are complete. The work for one job is now complete. The customer has not yet been billed for the $1,500 of work. Answer is complete but not entirely correct. a. Accumulated Depreciation: The Krug Company's Accumulated Depreciation account has a $21,500 balance to start the year. A review of depreciation schedules reveals that $490 of depreciation expense must be recorded for the year. Debit or Credit? 21,500 Credit Step 1: Determine what the current account balance equals. $ Accumulated depreciation 21,500 490 Step 2: Determine what the current account balance should equal $ 21,990 X Credit 21,990 Credit Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Adjusting Entry Debit Depreciation expense 490 Accumulated depreciation 490 b. Accumulated Depreciation: The company has only one plant asset (truck) that it purchased at the start of this year. That b. Accumulated Depreciation: The company has only one plant asset (truck) that it purchased at the start of this year. That asset had cost $1,500, had an estimated life of five years, and is expected to have zero value at the end of the five years. The company uses straight line depreciation method to calculate its depreciation. Accumulated depreciationTruck Step 1: Determine what the current account balance equals. 0 O Debit or Credit? 300 Step 2: Determine what the current account balance should equal. 300 Credit 300 Credit Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Adjusting Entry Debit Depreciation expense Truck 300 Accumulated depreciationTruck 300 x c. Accumulated Depreciation: The company has only one plant asset (equipment) that it purchased at the start of this year. That asset had cost $490, had an estimated life of seven years, and is expected to be valued at $1,500 at the end of the seven years. The company uses straight line depreciation method to calculate its depreciation. Accumulated depreciation- Equipment Step 1: Determine what the current account balance equals. $ 0 0 Debit or Credit? 70 Step 2: Determine what the current account balance should equal. $ 70 X Credit 70 Credit Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Adjusting Entry Debit Depreciation expense-Equipment Accumulated depreciation-Equipment 70 X 70 X Record adjusting journal entries for each separate case below for year ended December 31. Assume no other adjusting entries are made during the year. a. Salaries Payable. At year-end, salaries expense of $17,000 has been incurred by the company, but is not yet paid to employees. b. Interest Payable. At its December 31 year-end, the company owes $325 of interest on a loan. That interest will not be paid until sometime in January of the next year. c. Interest Payable. At its December 31 year-end, the company holds a mortgage payable that has incurred $950 in annual interest that is neither recorded nor paid. The company intends to pay the interest on January 7 of the next year. Answer is not complete. a. Accumulated Depreciation: The Krug Company's Accumulated Depreciation account has a $17,000 balance to start the year. A review of depreciation schedules reveals that $325 of depreciation expense must be recorded for the year. Debit or Credit? 17,000 Credit Step 1: Determine what the current account balance equals. $ Accumulated depreciation 17,000 325 Step 2: Determine what the current account balance should equal. $ 17,325 X Credit Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Adjusting Entry Debit Depreciation expense 325 Accumulated depreciation 325 b. Accumulated Depreciation: The company has only one plant asset (truck) that it purchased at the start of this year. That asset had cost $950, had an estimated life of five years, and is expected to have zero value at the end of the five years. The company uses straight line depreciation method to calculate its depreciation. Accumulated depreciationTruck Step 1: Determine what the current account balance equals. 0 0 Debit or Credit? 190 Step 2: Determine what the current account balance should equal. 190 X Credit 190 Credit Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Adjusting Entry Debit Depreciation expense Truck 190 x Accumulated depreciationTruck 190 x c. Accumulated Depreciation: The company has only one plant asset (equipment) that it purchased at the start of this year. That asset had cost $325, had an estimated life of seven years, and is expected to be valued at $950 at the end of the seven years. The company uses straight line depreciation method to calculate its depreciation. Accumulated depreciation Equipment Step 1: Determine what the current account balance equals. $ Debit or Credit? 325 Step 2: Determine what the current account balance should equal. $ 1,275 X Credit 1,275 Credit Step 3: Record the December 31 adjusting entry to get from step 1 to step 2. Adjusting Entry Debit Depreciation expense Equipment 325 Accumulated depreciation-Equipment 325