Prepare adjusting journal entries dated April 30 for the following items. Then prepare journal entries to record the May payments.

a. Employees are paid total salaries of \(\$ 2,400\) each Friday after they complete a five-day work week. As of April 30, the employees had worked four days since the last payment. The next payment date is May 1.

b. The company retains a lawyer at a monthly fee of \(\$ 250\) payable on the 12 th of the following month.

c. The company owes a \(\$ 15,000\) note payable, which requires that \(1 \%\) interest be paid each month on the 20th of the month. The interest was paid April 20 and the next payment is due May 20 .