Included in Kingbird NV's December 31 trial balance is a note receivable of 7,440. The note is a 4-month, 10% note dated October 1. Prepare Kingbird's December 31 adjusting entry to record 186 of accrued interest, and the February 1 journal entry to record receipt of 7.688 from the borrower. (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. Record journal entries in the order presented in the problem.) Prepare the following adjusting entries at August 31 for Nokia (FIN). a. Interest on notes payable of 311 is accrued. b. Unbilled fees for services performed total 1,385. c. Salaries and wages earned by employees of 686 have not been recorded. d. Bad debt expense for year is 860. 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.) Current Attempt in Progress Presented below are selected account balances for Metlock Co. as of December 31, 2022. Prepare closing entries for Metlock Co. on December 31, 2022. (Credit account titles are automatically indented when amou entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amou Question 9 of 21 (To close accounts with debit balances) 3. (To close income summary) 4. (To close dividends)