The bookkeeper for DeVoe Ltd asks you to prepare the following accrued

adjusting entries at 30 June:

(a) Interest on loan of $200 is accrued.

(b) Services performed but not yet invoiced total $700.

(c) Salaries of $700 earned by employees have not been recorded.

Use the account names: Service Revenue, Service Revenue Receivable, Interest

Expense, Interest Payable, Salaries Expense, and Salaries Payable.