Suppose See the World Travel borrowed $79,000 on March 1 by signing a note payable to Canadian Western Bank. See the World Travel's interest expense on the note payable for the remainder of its fiscal year (March through May) is $632. Required 1. Record See the World Travel's adjusting entry to accrue interest expense at May 31. 2. Post the adjusting entry to the T-accounts of the two accounts affected by the adjustment. Requirement 1. Record See the World Travel's adjusting entry to accrue interest expense at May 31. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Requirement 2. Post the adjusting entry to the T-accounts of the two accounts affected by the adjustment. (If a box is not used in the T-accounts, leave the box empty; do not select a label or enter "0.")