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

1. Interest on notes payable of \(\$ 400\) is accrued.

2. Fees earned but unbilled total \(\$ 1,400\).

3. Salaries earned by employees of \(\$ 700\) have not been recorded.

Use the following account titles: Fees Earned, Accounts Receivable, Interest Expense, Interest Payable, Salaries Expense, and Salaries Payable.