Problem 4-11A Bugatti 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 $4,150 3,050 152,000 Additional information for its September 30, 2014, year-end adjustments 1, Bugatti has a two-year, 3% note receivable for S5,200 that was issued on April 1, 2014, Interest is payable every six months, on October 1 and April 1. Principal is payable at maturity. Bugatti collected the correct amount on October 1, 2014 2. Accrued salaries as at September 30, 2014, were $2,500. Payroll totalling $2,910 was paid on October 2, 2014 3, Bugatti has a five-year, 5% note payable for $73,200 issued in 2012. Interest is payable quarterly on January 31, April 30, July 31, and October 31 each year. Bugatti paid the correct amounts in 2014. 4. Depreciation expense for the year ended September 30, 2014, was $4,150. Prepare T accounts and record the September 30, 2014, balances. is d Salaries Expense Interest Expense Accumulated Depreciation Prepare and post 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 O for the amounts. Round answers to 0 decimal places, e.g. 5,27.) Date Account Titles and Explanation Sept. 30 Debit Credit To record accrued interest) Sept. 30 (To record accrued salaries) Sept. 30 (To record accrued interest) Sept. 30 To record depreciation)