Prepare the adjusting journal entries for the following transactions.

a. Supplies for office use were purchased during the year for $500, of which $100 remained on hand (unused) at year-end.
b. Interest of $250 on a note receivable was earned at year-end, although collection of the interest is not due until the following year.
c. At year-end, salaries and wages payable of $3,600 had not been recorded or paid.
d. At year-end, one-half of a $2,000 advertising project had been completed for a client, but nothing had been billed or collected.
e. Redeemed a gift card for $600 of services.