a. On April 1, the company hired an attorney for a flat monthly fee of $3,000. Payment for April legal services was made by the company on May 12. b. As of April 30, $1,076 of interest expense has accrued on a note payable. The full interest payment of $3,227 on the note is due on May 20. c. Total weekly salaries expense for all employees is $8,000. This amount is paid at the end of the day on Friday of each five-day workweek. April 30 falls on a Tuesday, which means that the employees had worked two days since the last payday. The next payday is May 3. The above 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 payment of the accrued expenses. (Do not round intermediate calculations.) View transaction list View journal entry worksheet General Journal Credit No 1 Date Apr 30 Debit 3,000 Cash Unearned revenue 3,000 2 May 12 Legal services expense Legal services payable Apr 30 1,076 Interest expense Interest payable May 20 3.227 Depreciation expense Revenue 3,227 5 Apr 30 8,000 Salaries expense Salaries payable 8,000 May 03 2.857 Salaries expense Salaries payable 2.857