Prepare the following adjusting entries at August 31 for Nokia (FIN).
(a) Interest on notes payable of €300 is accrued.
(b) Fees earned but unbilled total €1,400.
(c) Salaries earned by employees of €700 have not been recorded.
(d) Bad debt expense for year is €900.
Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest payable, Salaries Expense, Salaries payable, Allowance for Doubtful Accounts, and Bad Debt Expense.