Use these account titles: Service Revenue, Accounts Receivable, Interest Expense, Interest Payable,…

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.

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