You are asked to prepare the following accrual adjusting entries at December 31.

1. Services performed but not recorded are \(\$ 4,200\).

2. Utility expenses incurred but not paid are \(\$ 660\).

3. Salaries and wages earned by employees of \(\$ 3,000\) are unpaid.

Use the following account titles: Accounts Payable, Accounts Receivable, Service Revenue, Salaries and Wages Expense, Salaries and Wages Payable, and Utility Expense.