Answer:
S/N Account Titles and Explanation Debit Credit
a. Supplies Expenses $400
Supplies $400
(To record the adjusting entry for supplies on hand)
b. Interest receivable $250
Interest income $250
(To record the adjusting entry for interest income)
c. Wages expenses $3,600
Wages payable $3,600
(To record the adjusting entry for wage payable)
d. Accounting revenue $1,000
($2,000 * 1/2)
Advertising revenue $1,000
(To record the service of service revenue)
e. Unearned revenue $600
Service revenue $600
(To record the entry of service revenue)