The company has a $$540,000$ note payable at $0\mathrm{.}2\%$ interest to be paid each month on the $20$th of the month. The interest was last paid on April $20$ and the next payment is due on May $20.$ What is the adjusting journal entry and entry to record payment of accrued & current interest expense? F$.$S$.$ are as of April $30.$ Accrued liability is for May $31.$