The bookkeeper for Sunland Company 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. List all debit entries before credit entries.$)$

a$.$ Interest on notes payable of $$380$ should be accrued.

b$.$ Services performed but unbilled totals $$1,780.$

c$.$ Salaries of $$860$ earned by employees have not been recorded or paid.

No$.$

Date Account Titles and Explanation

Debit

Credit

a$.$ Dec. $31$

b$.$ Dec. $31$

C$.$ Dec. $31$