Cornerstone Exercise 3-18 (Algorithmic) Accrued Expense Adjusting Entries Manning Manufacturing Inc. had the following items that require adjustment at year end. a. Salaries of $5,380 that were earned in December are unrecorded and unpaid. b. Used $2,010 of utilities in December, which are unrecorded and unpaid. c. Interest of $1,605 on a note payable has not been recorded or paid. Required: Prepare the adjusting entries needed at December 31. Dec. 31 Dec. 31 (Record accrued salaries) Dec. 31 (Record accrued utilities) (Record accrued interest)