Consider the following situations:

A$.$ Total salaries for all employees is $$4000$ per month. Employees are paid on the first and $15$th of the month.

B$.$ Work performed but not yet billed to customers for the month is $$1400.$

C$.$ The company pays interest on its $$8000,7$ percent one year notes payable on the first day of each month.

Assume the company records adjusting entries monthly. Journalize the adjusting entries needed as of January $31.($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

a$.$ Total salaries for all employees is $$4,000$ per month. Employees are paid on the $1$ st and $15$ th of the month.

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Jan$.31,V,8000,],[,,,],[,,,],[,,,],[,,,]]$