a. As of December 31 , salaries of $8,000 are earned by empioyees but not yet paid. b. The company has earned (but not recorded) $1,050 of interest revenue for the year ended December 31 . The interest payment will be received next year. c. The company has incurred (but not recorded) interest expense of $2,500 for the year ended December 31 . The company will pay the interest next year: Prepare adjusting entries for the year ended December 31 . Journal entry worksheet As of December 31 , salaries of $8,000 are earned by employees but not yet paid. Note: Enter debts before crndas 1 As of December 31, salaries of $8,000 are earned by employees but not yet paid. 2 The company has earned (but not recorded) $1,050 of interest revenue for the year ended December 31 . The interest payment will be received next year. 3 The company has incurred (but not recorded) interest expense of $2,500 for the year ended December 31 . The company will pay the interest next year. Note : = journal entry has been entered