Prepare the necessary adjusting entry for each of the following: (Credit account titles are automatically indented when the 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.)

1.		Services provided but unrecorded totaled $700.
2.		Accrued salaries at year-end are $1,000.
3.		Depreciation on equipment for the year is $600.