Supplies for office use were purchased during the year for $580, of which $140 remained on hand (unused) at year-end. Interest of $290 on a note receivable was earned at year-end, although collection of the interest is not due until the following year. At year-end, salaries and wages payable of $4,000 had not been recorded or paid. At year-end, one-half of a $2,400 advertising project had been completed for a client, but nothing had been billed or collected. Redeemed a gift card for $640 of services.