Journalize the adjusting entry needed at December 31 for each situation. Incurred interest expense of 1.300 Date Accounts and explanation Debit Credit Dec 11 2.000 interest Expense Interest Payable Employees earned 12.00 in stare na wabe paid next month. Date Accounts and explanation Debit Credit Dec 1 Salaries pense 1.300 Sales Payable The und balance of Office Supplies at Dec 152.500 and a year end the otfice supplies on hand to 51.100 Date Accounts and Explanation Debit Credit Dec 31 Office Supplies typen 2700 Office Suple