The bookkeeper for Abduli Company asks you to prepare the following accrual adjusting entries at December 31.

1.		Interest on notes payable of $400 should be accrued.
2.		Services performed but unbilled totals $2,300.
3.		Salaries of $900 earned by employees have not been recorded or paid.

Use these account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries and Wages Expense, and Salaries and Wages Payable