Journalize the adjusting entries at January 31 for the outstanding note payable and for salaries and wages expense and payroll tax expense. (Credit acco are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 31 Interest Expense 75 Interest Payable 75 (To record the interest on outstanding notes payable.) Jan. 31 Salaries and Wages Expense To record payroll and withholding taxes.) Jan. 31 To record employer's payroll taxes.)