3-9

Prepare the following adjusting entries at August 31 for Walgreens. (a) Interest on notes payable of $302 is accrued. (b) Services performed but unbilled total $1, 463. (c) Salaries and wages earned by employees of $676 have not been recorded. (d) Bad debt expense for year is $917. 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