The bookkeeper for Biggs Company asks you to prepare the following accrual adjusting entries at December 31.
(a) Interest on notes payable of $300 is accrued.
(b) Service revenue earned but unbilled totals $1,400.
(c) Salaries of $780 earned by employees have not been recorded.
Use these account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable, Salaries Expense, and Salaries Payable.