The bookkeeper for Splish Brothers Inc. asks you to prepare the following accrued adjusting entries at December $31.$

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

Services performed but not recorded total $$2,100.$

Salaries earned by employees of $$650$ have not been recorded.

Use the following account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries and Wages Expense, and Salaries and Wages Payable. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credit

Dec. $31$

$$

Dec. $31$

$$

Dec. $31$