Brief Exercise 3-09

Prepare the following adjusting entries at August 31 for Walgreens.

(a)		Interest on notes payable of $320 is accrued.
(b)		Services performed but unbilled total $1,413.
(c)		Salaries and wages earned by employees of $687 have not been recorded.
(d)		Bad debt expense for year is $909.

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. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)