Cornerstone Exercise 3-17 Accrued Revenue Adjusting Entries Powers Rental Service had the following items that require adjustment at year end. a. Earned $9,880 of revenue from the rental of equipment for which the customer had not yet paid. b. Interest of $650 on a note receivable has been earned but not yet received. Required: Prepare the adjusting entries needed at December 31. Dec. 31 (Record revenue earned but not yet received) Dec. 31 (Record interest earned but not yet received)