Prepare adjusting entries for the following transactions. (Credit account titles are automatically indented when the amount is entered.Do not indent manually.)

1.	Unrecorded interest accrued on savings bonds is $410.
2.	Property taxes incurred but not paid or recorded amount to $800.
3.	Unearned service revenue of $4,000 was collected in advance. By year end $700 was still unearned.
4.	Prepaid insurance had a $750 debit balance prior to adjustment. By year end, 60 percent was still unexpired.
5.	Salaries incurred by year end but not yet paid or recorded amounted to $650.