The bookkeeper for Crane Company asks you to prepare the following accrual adjusting entries at December 31. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

a. Interest on notes payable of $240 should be accrued.

b. Services performed but unbilled totals $1,360.

c. Salaries of $624 earned by employees have not been recorded or paid.

No.	Date	Account Titles & Explanation	Debit	Credit
a.	Dec 31
b.	Dec 31
c.	Dec 31