The following three separate situations require adjusting journal entries to prepare financial statements as of April 30. For each situation, present both the April 30 adjusting entry and the subsequent entry during May to record the payment of the accrued expenses.

a. On April 1, the company retained an attorney at a flat monthly fee of $2,500. This amount is payable on the 12th of the following month.

b. A $780,000 note payable requires 9.6% annual interest, or $6,240 to be paid at the end of each 30 days. The interest was last paid on April 20 and the next payment is due on May 20. As of April 30, $2,080 of interest has accrued.

c. Total weekly salaries expense for all employees is $9,000. This amount is paid at the end of the day on Friday of each five-day workweek. April 30 falls on Tuesday of this year, which means that the employees had worked two days since the last payday. The next payday is May 3. l01