The company provided $2,000 in services to customers that are expected to pay the company sometime in january following the company’s year-end. wage expenses of $1,000 have been incurred but are not paid as of december 31. the company has a $5,000 bank loan and has incurred (but not recorded) 8% interest expense of $400 for the year ended december 31. the company will pay the $400 interest in cash on january 2 following the company’s year-end. the company contracted with a firm for lawn services to be provided at a monthly fee of $500 with payment occurring on the 15th of the following month. payment for december services will occur on january 15 following the company’s year-end. the company has earned $200 in interest revenue from investments for the year ended december 31. the interest revenue will be received on january 15 following the company’s year-end. salary expenses of $900 have been earned by supervisors but not paid as of december 31. prepare year-end adjusting journal entries as of december 31, 2017, for each of the above separate cases.