Answer:
The adjusting entries are given below
Explanation:
Adjusting Entries Â
Dec 31 (Accrued Interest)        Debit     Credit
Interest expense                $410 Â
Interest payable                           $410
Dec 31 (Service Revenue)        Debit     Credit
Account receivable               $1,790
Service revenue                           $1,790
Dec 31 (Salary expense)         Debit     Credit
Salary expense                 $750
Salary payable                           $750