Record adjusting journal entries for each separate case below for year ended December 31. Assume no other adjusting entries are made during the year. a. Salaries Payable. At year-end, salaries expense of $19,500 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 $450 of interest on a 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 $1,075 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 year-end, salaries expense of $19,500 has been incurred by the company, but is not yet paid to employees. Note: Enter debits before credits