The bookkeeper for Sunland Company asks you to prepare the following accrued adjusting entries at December 31.

1.		Interest on notes payable of $ 470 is accrued.
2.		Services performed but not recorded total $ 1,940.
3.		Salaries earned by employees of $ 610 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
1.	Dec. 31	enter an account title for the adjusting entry on December 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on December 31	enter a debit amount	enter a credit amount
2.	Dec. 31	enter an account title for the adjusting entry on December 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on December 31	enter a debit amount	enter a credit amount
3.	Dec. 31	enter an account title for the adjusting entry on December 31	enter a debit amount	enter a credit amount
		enter an account title for the adjusting entry on December 31	enter a debit amount