The bookkeeper for Kwan Enterprises asks you to prepare the adjusting entries for the following items at December 31.
1. Interest on note payable of $400 is accrued.
2. Services performed but not recorded total $2,300.
3. Salaries earned by employees of $900 have not been recorded.
Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries Expense, and Salaries Payable.