The bookkeeper for DeVoe Company asks you to prepare the following accrued adjusting entries at December 31:

(a) Interest on notes payable of $400 is accrued.

(b) Service revenue earned but unbilled totals $1,400.

(c) Salaries of $700 earned by employees have not been recorded.

Use these account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries Expense, and Salaries Payable.