The bookkeeper for Wildhorse Company asks you to prepare the following accrual adjusting entries at December 31. Use these account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries and Wages Expense, and Salaries and Wages Payable. (List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) a. Interest on notes payable of $350 should be accrued. b. Services performed but unbilled totals $1,850. C. Salaries of $700 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