The bookkeeper for Royal Cruises asks you to prepare the following accrued adjusting entries at December 31.
1. Interest on notes payable of $500 is accrued.
2. Services provided but unbilled total $2,520.
3. Salaries earned by employees of $1,800 have not been recorded.
Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries Expense, and Salaries Payable.