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On December 31, the adjusted trial balance of Kingbird, Inc. shows the following selected data: Accounts receivable $9,550 Service revenue $105,600 Interest expense 12,750 Interest payable 6,060 Analysis shows that adjusting entries had been made, and included above, for (1) $9,550 of services performed but not billed, and (2) $6,060 of accrued but unpaid interest