Accrued Expense Adjusting Entries Manning Manufacturing Inc. had the following items that require adjustment at year end. a. Salaries of $5,280 that were earned in December are unrecorded and unpaid. b. Used $1,920 of utilities in December, which are unrecorded and unpaid. c. Interest of $1,585 on a note payable has not been recorded or paid. Required: Prepare the adjusting entries needed at December 31. Dec. 31 Salaries Expense Salaries Payable (Record accrued salaries) Dec. 31 Utilities Expense Utilities Payable (Record accrued utilities) Dec. 31 Interest Expense Interest Payable (Record accrued interest)