Prepare the following adjusting entries at December 31 for Karpai Ltd:
| 1. | Interest on notes receivable of $590 is accrued. | |
| 2. | Fees earned but unbilled total $1,880. | |
| 3. | Salaries earned of $1,290 have not been recorded. | |
| 4. | Bad debt expense for the year is $740. |
Use the following account titles: Service Revenue, Accounts Receivable, Interest Income, Interest Receivable, Salaries and Wages Expense, Salaries and Wages Payable, Allowance for Doubtful Accounts, and Bad Debt Expense