The following three separate situation require adjusting journal entries to prepare financial statements as of April 30. For each situation, present both:

-The April 30 adjusting entry.

-The subsequent entry during May to record payment of the accrued expenses. Entries can draw from the following partial chart of accounts: Cash; Accounts Receivable; Salaries Payable; Interest Payable; Legal Services Payable; Unearned Revenue; Revenue; Salaries Expense; Interest Expense; Legal Service Expense; and Depreciation Expense.

a) On April 1, the company hired an attorney for a flat monthly fee of $3.500. Payment for April legal services was made by the company on May 12.

b)As of April 30, $3,000 of interest expense has accrued on a note payable. The full interest payment of $9,000 on the note is due on May 20.

c) Total weekly salaries expense for all employees is $10,000. This amount is paid at the end of the day on Friday of each five-day workweek. April 30 Falls on Tuesday , which means that the employees had worked two days since last payday. The next payday is May 3.