The Carlos Garcia Company had the following accrual information available at the end of the year 2004:

a. Wages earned but unrecorded and unpaid as December 31, 2004, were $2500.
b. Unpaid and unrecorded interet to date on a bank loan was $1000.
c. On January 12, 2005, the company received a $280 electric bill for December's electricity. The amount is unrecorded and unpaid.
d. A customer owed one year's interst on a note to Garcia for $400 as of December 31. No entry has been made to record this transaction.
e. As of December 31, 2004, Garcia has commpleted $2300 of repair service in connection with a service contract. The amount will not be billed until January when the rest of the work is completely done.

Prepare the appropriate general journal entries wit hexplanations to record the above adjustments as of December 31, 2004.

A. Debit Wage Expense
Credit Wages Payable

B. Debit Interest expense
Credit Interest Payable

C. Debit Utilities Expense
Credit Utilities Payable

D. Debit Interest Receivable
Credit Interest Revenue

E. Debit Accounts Receivable
Credit service Revenue