The book keeper for Tran Company asks you to prepare the following accrual adjusting entries at December 31. Use these account titles: Service Revenue, Account Receivable, Interest Expense, Interest payable, Salaries and wages Expense, and salaries and wages payable.
(a) Interest on notes payable of $300 is accrued.
(b). Services performed but unbilled totals $1700.
(c) Salaries of $780 earned by employees have not been recorded.