Borden Realty The transactions for Borden Realty for the year 2000 have been recorded in the accounting system. This assignment requires you to prepare adjusting entries for December 2000. Dec. 31 Services provided to customers for $2,600 were unrecorded at the end of December Dec. 31 $115 will be paid in January for advertising in December Dec. 31 $1,080 of salaries earned by employees during December will be paid in January Dec. 31 The note payable of $12,000 has been outstanding since September 1, 2000. Under the terms of the note, the note plus interest (10%) is to be paid on September 1, 2001. No interest has been recorded on the note. DATE ACCOUNT DEBIT CREDIT 2000 Dec. 31 Dec. 31 Dec. 31 Dec. 31