The bookkeeper for Beltran Company asks you to prepare the following accrual adjusting entries at December 31. Use these account titles: Service Revenue, Accounts 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 $1,700.

(c) Salaries of $780 earned by employees have not been recorded.

AppendixLO1