Current Attempt in Progress

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

Interest on notes payable of $$420$ should be accrued.

Services performed but unbilled totals $$1,840.$

Salaries of $$580$ 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. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is

entered. Do not indent manually.$)$

No$.$ Date Account Titles and Explanation

Dec. $31$

Debit

Credit

Dec. $31$