The bookkeeper for Bradbury Company asks you to prepare the following accrued adjusting entries at December 31.

1.Interest on notes payable of $400 is accrued.

2.Services performed but not recorded total $1,900.

3.Salaries earned by employees of $900 have not been recorded.

Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries and Wages Expense, and Salaries and Wages Payable.