The bookkeeper for Sandhill Co. 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 $294 should be accrued. b Services performed but unbilled totals $1.666 c Salaries of $768 earned by employees have not been recorded or paid. No. Date Account Titles and Explanation. a Dec. 31 b. Dec. 31 C Dec. 31 Debit Credit