ADJUSTING ENTRIES - ACCRUALS - PLEASE EXPLAIN

1. Scott's Lawn Service borrowed 10,000 from 3rd National Bank on November 1, 2001. The loan is for a term of 3 years and carriers a 15% rate of interest. Interest is due at maturity of the loan. To properly accrue interest expense in 2001, Scott should debit Interest Expense and credit for Interest Payable for:
2. Scott's Lawn Service borrowed 10,000 from 3rd National Bank on November 1, 2001. The loan is for a term of 3 years and carriers a 15% rate of interest. Interest is due at maturity of the loan. To properly accrue interest expense in 2002, Scott should debit Interest Expense and credit for Interest Payable for:
3. Pace's Hardware, a Corporation, pays its employee each Friday for a five-day total workweek, The payroll is $12,000 per week. If the end of the accounting period occurs on a Wednesday, the adjusting entry to record Salaries Payable would include a: