Journal entries for Exercise 3-5 Adjustment and subsequent cash entries for accrued expenses

The following three situations require adjusting journal entries to prepare financial statements as of April 30th 2020. For each situation, present the adjusting entry, and the entry that would be made to record the payment of the accrued liability during May 2020

a. the company has a $490,000 note payable that requires 0.3% interest to be paid on the 20th of each month. The interest was last paid on April 20th, and the next payment is due on May 20th

b. The total weekly salaries expense for all employees is $14800. this amount is paid at the end of the day on Friday of each week, with 5 working days. April 30th falls on a Thursday this year, which means that the employees had worked four days since the last payday. The next payday is May 1st

c. On April 1st the company retained a lawyer at a flat rate fee of $4800. this amount is payable on the 12th of the following month