Brief Exercise 4-8 The bookkeeper for Beltran Company asks you to prepare the following accrual adjusting entries at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (a) Interest on notes payable of $256 is accrued (b) Services performed but unbilled totals $1,870 (c) Salaries of $973 earned by employees have not been recorded No. Account Titles and Explanation Debit Credit