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On December 31, the adjusted trial balance of Kingbird, Inc. shows the following selected data: Accounts receivable $9,550 Service revenue $105,600 Interest expense 12,750 Interest payable 6,060 Analysis shows that adjusting entries had been made, and included above, for (1) $9,550 of services performed but not billed, and (2) $6,060 of accrued but unpaid interest. Prepare the entries to record (1) collection of the service revenue on January 10, and (2) the $6,060 payment of interest due on January 15. (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.) Date Account Titles and Explanation Debit Credit [ Jan. 10 ] Cash 9550 Service Revenue 9550 [Jan 15 $] Interest Expense Cash Enter the adjusted trial balance data in the four accounts using T accounts, and post the entries from (a), (b) and (d). (Post entries in the order of journal entries presented in the previous part.) Accounts Receivable Dec. 31 Bal. 9550 Interest Payable Dec. 31 Bal. 4 6060 Service Revenue Dec. 31 105600 Dec. 31 9550 Dec. 31 Bal. Dec. 31 Bal. 4 Interest Expense Dec. 31 12750 Dec. 31 6060 Jan. 1 Jan. 1