Prepare the following adjusting entries at August 31 for Nokia (FIN). 

a. Interest on notes payable of €300 is accrued.

b. Unbilled fees for services performed total €1,400.

c. Salaries and wages earned by employees of €700 have not been recorded.

d. Bad debt expense for the year is €900.

Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries and Wages Expense, Salaries and Wages Payable, Allowance for Doubtful Accounts, and Bad Debt Expense.