Journalize the following transaction

7. Accrue Wages Expense for 1 day when the 5-day weekly payroll is always $5,000. 48. Accrue Interest Expense for a \$1,000, 6 month, 12\% note, dated December 1, 2011. Calendar year-end. 19. Received a utility bill for the month of December in the amount of $890. The bill was dated Jan 5,2012 . Based on GAAP, what are the implications for the accountant