The bookkeeper for Sandhill Co. 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 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) a. b. Interest on notes payable of $400 is accrued. Services performed but unbilled totals $1,800. Salaries of $950 earned by employees have not been recorded. C Debit Account Titles and Explanation No. Credit Date Dec 31 a b. Dec 31 Dec 31