25) At the end of the accounting period, a company has accrued interest revenue that will not be received until the next accounting period. The adjusting entry would include a: a. Debit to Interest Receivable b. Debit to interest payable C. Debit to interest expense d. Debit to interest revenue 26) On December 31, 2017, salaries owned to employees total $4860. These will be paid on January 4, 2018. An adjusted trial balance prepared on December 31, 2017, includes which of the following? a. Salaries payable, $4850 and Unearned Salaries Revenue, $4850 b. Unearned Salaries, $4850 and Salaries Payable, $4850 c. Unearned Salaries, $4850 d. Salaries Expense, $4850 and Salaries Payable, $4850