Cell Referencing 2 Using Excel to Record Adjusting Entries 4 PROBLEM s The bookkeeper for Tran Company asks you to prepare three accrual 6 adjusting entries at December 31. Student Work Area Required: Provide input into cells shaded in yellow in this template. Use cell references to respective account names and amounts in the Problem area. 7 & 9 10 11 12 13 14 15 16 17 36 19 20 21 22 4 si 23 26 24 27 25 281 26 27 29 28 30 29 30 31 32 31 14 31 32 33 35 34 36 35 a Interest on notes payable should be accrued b. Services performed but unbilled c. Salaries earned by employees have not been recorded or paid Date Dec 31 Interest Expense Interest Payable 31 Accounts Receivable Service Revenue 31 Salaries and Wages Expense Cash Accounts Receivable Accounts Payable Interest Payable Interest Expense Serce Revenue Uneamed Service Revenue Sales and Wages Expense $ 300 1,700 780 Debit Credit 300 300 1,700 1,700 780 780