Prepare the following adjusting entries at December 31 for Karpai Ltd:

1.		Interest on notes receivable of $590 is accrued.
2.		Fees earned but unbilled total $1,880.
3.		Salaries earned of $1,290 have not been recorded.
4.		Bad debt expense for the year is $740.

Use the following account titles: Service Revenue, Accounts Receivable, Interest Income, Interest Receivable, Salaries and Wages Expense, Salaries and Wages Payable, Allowance for Doubtful Accounts, and Bad Debt Expense