Answer:
(a) Dec 31:
Dr Interest Expense 370
Cr Interest Payable 370
(b) Dec 31:
Dr Account Receivable 1,830
Cr Service Revenue 1,830
(c) Dec 31:
Dr Salaries & wages expense 900
Cr Salaries & wages payable 900
Explanation:
Preparation of Journal entries
(a) Based on the information given we were told that Interest on notes payable of the amount of $370 was accrued which means that the Journal entry will be:
Dec 31
Dr Interest Expense 370
Cr Interest Payable 370
(To record accrued interest on note payable)
(b) Based on the information given we were told that Services was performed but unbilled totals of the amount of $1,830 which means that the Journal entry will be :
Dec 31
Dr Account Receivable 1,830
Cr Service Revenue 1,830
(To record unbilled service revenue)
(c) Based on the information given we were told that Salaries of the amount of $900 earned by employees have not been recorded which means that the Journal entry will be :
Dec 31
Dr Salaries & wages expense 900
Cr Salaries & wages payable 900
(To record salaries earned but not recorded)