The bookkeeper for Blossom Company asks you to record the following accrual adjustments at December 31 in the tabular summary that follows. (If a transaction results in a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) (a) Interest on notes payable of $312 is accrued. (b) Services performed but unbilled total $1,768. (c) Salaries of $816 earned by employees have not been recorded