d. Salary expense is $6,300 per day-Monday through Friday and the business pays employees each Friday. This year, December 31 falls on a Thursday Accounts d. Salary Payable Salary Expense Debit Credit 5,040 5,040 More info a. The business has interest expense of $2,900 that it must pay early in January 2024 b. Interest revenue of $4,800 has been earned but not yet received. c. On July 1, 2023, when the business collected $12,300 rent in advance, it debited Cash and credited Unearned Rent Revenue. The tenant was paying for two years' rent d. Salary expense is $6,300 per day-Monday through Friday-and the business pays employees each Friday. This year, December 31 falls on a Thursday. e. The unadjusted balance of the Supplies account is $3,300. The total cost of supplies on hand is $1,600. f. Equipment was purchased on January 1 of this year at a cost of $120,000. The equipment's useful life is five years. There is no residual value. Record depreciation for this year and then determine the equipment's book value.