Prepare the following adjusting entries at August 31 for Nokia (FIN). a. Interest on notes payable of 273 is accrued. b. Unbilled fees for services performed total 1,445. C. Salaries and wages earned by employees of 653 have not been recorded. d. Bad debt expense for year is 841. 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 O for the amounts.) No. Account Titles and Explanation Debit Credit a. No. Account Titles and Explanation Debit Credit a. b