(L03) Prepare the following adjusting entries at August 31 for Walgreens.

(a) Interest on notes payable of $300 is accrued.

(b) Services performed but unbilled total $1,400.

(c) Salaries and wages 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 and Wages Expense, Salaries and Wages Payable, Allowance for Doubtful Accounts, and Bad Debt Expense.