Pharoah Company has a September 30 fiscal year end and prepares adjusting entries on an annual basis. The trial balance included the following selected accounts: Accumulated depreciation Depreciation expense Interest expense Interest payable Interest receivable Interest revenue Salaries expense Salaries payable $4,450 0 3,350 0 0 0 151,000 0 Additional information for its September 30, 2021 year-end adjustments: 1. 2. 3. Pharoah has a two-year, 3% note receivable for $4.600 that was issued on April 1, 2021. Interest is payable every six months, on October 1 and April 1. Principal is payable at maturity. Pharoah collected the correct amount on October 1, 2021. Accrued salaries as at September 30, 2021, were $2,700. Payroll totalling $3,160 was paid on October 2, 2021. Pharoah has a five-year, 5% note payable for $80,400 issued in 2019. Interest is payable quarterly on January 31, April 30, July 31, and October 31 each year. Pharoah paid the correct amounts in 2021. Depreciation expense for the year ended September 30, 2021, was $4.450. 4. payable quarterly on January 31, April 30, July 31, and October 31 each year. Pharoah paid the correct amounts in 2021. Depreciation expense for the year ended September 30, 2021, was $4.450. 4. Prepare T accounts and record the September 30, 2021, balances. Sept. 30 Bal. Salaries Expense 151000 Sept. 30 Bal. Interest Expense 3350 Accumulated Depreciation Sept. 30 Bal. Sept. 30 Bal. 4450 eTextbook and Media Prepare adjusting journal entries for items 1 to 4 above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to decimal places, eg. 5,275.) Prepare adjusting journal entries for items 1 to 4 above. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. Round answers to 0 decimal places, e.g. 5,275.) Debit Credit Date Account Titles and Explanation Sept. Interest Expense 30 69 Interest Payable 69 (To record accrued interest) Sept. 30 Salaries Expense 2700 Salaries Payable 2700 (To record accrued salaries) Sept. 30 Interest Expense 670 Interest Payable 670 (To record accrued interest) Sept. 30 Depreciation Expense 4450 Accumulated Depreciation 4450 Sept. 30 (To record accrued interest) Depreciation Expense 4450 4450 Accumulated Depreciation (To record depreciation) Post adjusting journal entries for items 1 to 4 above. (Post entries in the order of journal entries presented above. Round answers to o decimal places, e.g. 5,275.) Interest Receivable Interest Revenue Salaries Payable Salaries Expense 151,000 Sept. 30 Bal. Salaries Expense 151,000 Sept. 30 Bal. Interest Payable Interest Expense 3,350 Sept. 30 Bal. Accumulated Depreciation Sept. 30 Bal. 4,450 Depreciation Expense