Record adjusting journal entries for each of the following for year ended December 31. Salaries Payable.

Record adjusting journal entries for each of the following for year ended December 31.
Salaries Payable. At year-end, salaries expense of $15,500 has been incurred by the company, but is not yet paid to employees.
Interest Payable. At its December 31 year-end, the company owes $250 of interest on a line-of-credit 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 $875 in annual interest that is neither recorded nor paid. The company intends to pay the interest on January 7 of the next year.