a. On April 1, the company retained an attorney for a flat monthly fee of $500. Payment for April legal services was made by the company on May 12. b. As of April 30, $1,769 of interest expense has accrued on a note payable. The full interest payment of $5,308 on the note is due on May 20. c. Total weekly salaries expense for all employees is $10,000. 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. The subsequent entry during May to record payment of the accrued expenses. (Use 360 days a year. Do not round intermediate calculations.) No Date General Journal Debit Credit 1 Apr 30 500 Legal services expense Legal services payable 500 2 May 12 Legal services payable 500 Cash 500 3 Apr 30 1,769 Interest expense Interest payable 1,769 4 May 20 5,308 X Interest payable Interest expense 5,308 X Cash 1,764 X 5 Apr 30 Salaries expense 4,000 Salaries payable 4,000 6 May 03 Salaries payable 4,000 Salaries expense 6,000 Cash 10,000