Answer:
a. No journal entry required
b. Miscellaneous expense A/c Dr $16
    To Cash A/c                    $16
(service charge)
c. Â Cash A/c Dr $9 Â Â Â Â Â Â Â Â Â Â Â ($476 - $467)
      To Utilities expense A/c $9
4. No journal entry required
2.) Kindly check attached picture
Explanation:
Kindly check attached picture