The bookkeeper for Cullumber Company asks you to prepare the following accrual adjusting entries at December 31. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) (a) (b) (c) Interest on notes payable of $300 is accrued Services performed but unbilled totals $1.900 Salaries of $900 earned by employees have not been recorded Debit Credit No. Date Account Titles and Explanation (a) Dec. 31 (b) Dec. 31 (0) Dec 31