Problem 11-5B Uptown Hardware's general ledger at June 30, 2014, the end of the company's fiscal year, includes the following account balances before adjusting entries. Parentheses indicate a balance. Note Payable, Short-Term 74,000 Employee Insurance 355,680 Benefits Payable Accounts Payable Current Portion of Estimated Vacation Pay Long-Term Debt Payable Liability 7,896 4,900 Interest Payable GST Payable Salaries Payable Property Tax Payable 9,284 Employee Withholdings Payable Unearned Service Revenue 18,000 Long-Term Debt Payable Employer Payroll Costs Payable 300,000 The additional data needed to develop the adjusting entries at June 30 are as follows: a. The $74,000 short-term note payable was on July 31, 2013; matures one year from date of issuance; and bears interest at percent. b. The long-term debt is payable in annual installment of $60,000, with the next installment due February 28, 2015. On that date, Uptown Hardware will also pay one year's interest at 5.5 percent. Interest was last paid on February 28, 2014. c. Gross salaries for the last payroll of the fiscal year were $21,446. Of this amount, employee withholdings were $4,756, and salaries payable were $16,690