Record adjusting journal entries for each of the following for year ended December 31, Assume no other adjusting entries are made during the year. a. Salaries Payable. At year-end, salaries expense of $18,500 has been incurred by the company, but is not yet paid to employees. b. Interest Payable. At its December 31 year-end, the company owes $400 of interest on a line-of-credit loan. That interest will not be paid until sometime in January of the next year. c. Interest Payable. At its December 31 year-end, the company holds a mortgage payable that has incurred $1,025 in annual interest that is neither recorded nor paid. The company intends to pay the interest on January 7 of the next year. Journal entry worksheet At its December 31 year-end, the company owes $400 of interest on a line-of- credit loan. That interest will not be paid until sometime in January of the next year. Note: Enter debits before credits. General Journal Debit Transaction b. Credit Record entry Clear entry View general Journal Journal entry worksheet 2 > At its December 31 year-end, the company holds a mortgage payable that has incurred $1,025 in annual interest that is neither recorded nor paid. The company intends to pay the interest on January 7 of the next year Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general Journal