Record adjusting journal entries for each separate case below for year ended December $31.$Assume no other adjusting entries are made during the year.$*$

Salaries Payable. At year$-$end, salaries expense of $$16,500$ has been incurred by the company, but is not yet paid to employees.$*$

Interest Payable. At its December $31$ year$-$end, the company owes $$300$ of interest on a loan. That interest will not be paid until sometime in January of the next year.

Interest Payable. At its December $31$ year$-$end, the company holds a mortgage payable that has incurred $$925$ in annual interest that is neither recorded nor paid. The company intends to pay the interest on January $7$ of the next year.