13. Depreciation for the month is $500. A. Which accounts do you use? B. How is each account classified C. How do you increase each account? D. Write the journal entry. (From Chart of Accounts) (ALORE) (Debit or Credit) Account Names Debit Credit To Record depreciation 14. Your company borrowed $5,000 and signed a one-year 12% note payable. Record the adjusting journal entry at the end of the month to record interest expense owed. A. Which accounts do you use? (From Chart of Accounts) B. How is each account classified (ALORE) C. How do you increase each account? (Debit or Credit) D. Write the journal entry. Account Names Credit Debit To Record interest expense 15. Your pay peryod ends Wednesday, September 30. You will pay your employees on Friday, Octoder 2nd. The employee is paid a weekly salary of $2,000 for the five-day work week A. Which accounts do you use? (From Chart of Accounts) B. How is each account classified (ALORE) C. How do you increase each account? (Debit or Credit) D. Write the journal entry. Account Names Debit Credit To Record salary expense