Problem

a. M&R company provided $2.000 in services to customers that are expected to pay the company sometime in January following the company's year-end.

b. Wage expenses of $1,000 have been incurred but are not paid as of December 31.

c. M&R company has a $5,000 bank loan and has incurred (but not interest expense of $400 the year ended December 31. The company will pay the $400 interest in cash on January 2 following the company's year-end.

d. M&R Company hired a firm to provide lawn services at payment occurring on the 15th of the following month. Payment for December services will occur on January 15 following the company's year-end.

e. M&R company has earned $200 in interest revenue from investments for the year ended December 31. The will be received on January 15 following the company's interest revenue will be received on January 15 following the company's year-end.

f. Salary expenses of $900 have been earned by supervisors but not paid as of December 31.

Prepare year-end adjusting journal entries for M&R Company as of December 31, 2017 for each of the above separate cases.