You are asked to prepare the following adjusting entries for Susan’s Sewing at December 31, 2024:

1. Services performed but not recorded are $3,100.

2. Utility expenses incurred but not paid are $580.

3. Salaries earned by employees totalling $1,200 are unpaid.
Use the following account titles: Accounts Payable, Accounts Receivable, Service Revenue, Salaries Expense, Salaries Payable, and Utilities Expense.