Pablo Management has two employees, each of whom earns $245 per day. They are paid on Fridays for work completed Monday through Friday of the same week. Near year-end, the two employees worked Monday, December 31, and Wednesday, Thursday, and Friday, January 2, 3, and 4. New Year's Day (January 1) was an unpaid holiday. Prepare the December 31 year-end adjusting entry for wages expense and record payment of the employees' wages on Friday, January 4. View transaction list Journal entry worksheet Record the December 31 year-end adjusting entry for wages expense. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Clear entry View general journal Record entry a. On April 1, the company hired an attorney for April for a flat fee of $2,500. Payment for April legal services was made by the company on May 12. b. As of April 30, $967 of interest expense has accrued on a note payable. The full interest payment of $2,900 on the note is due on May 20. c. Total weekly salaries expense for all employees is $10,000. This amount is paid at the end of the day on Friday of each five-day workweek. April 30 falls on a Tuesday, which means that the employees had worked two days since the last payday. The next payday is May 3. The above three separate situations require adjusting journal entries to prepare financial statements as of April 30. For each situation, present both the April 30 adjusting entry and the subsequent entry during May to record payment of the accrued expenses. (Do not round intermediate calculations.) View transaction list Journal entry worksheet 1 2 3 4 5 6 > On April 1, the company hired an attorney for April for a flat fee of $2,500. Payment for April legal services was made by the company on May 12. Prepare the required adjusting entry, if any. Note: Enter debits before credits. General Journal Debit Credit Date Apr 30 Record entry Clear entry View general journal