The Bookkeeper for Oglesby Company asks you to prepare thefollowing accrued adjusting entries at December 31.

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

2. Services provided but not recorded total $1,500.

3. Salaries earned by employees of $900 have not beenrecorded.

Use the following account titles: Service Revenue, AccountsReceivable, Interest Expense, Interest Payable, Salaries Expense,and Salaries Payable.

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