Accured 700 expense for the secretary's salary

Earned 300 of the service revenue

Is there a question here?

Me too, just really don't know what to answer...

For accrued expenses the enty is:
Debit the Expense account for the amount
Credit the Payable account for the amount

For unearned revenue that has been earned the entry is:
Debit the Unearned Revenue account toe amount
Credit the Earned Revenue account for the amount