Record adjusting journal entries for each of the following. Assume no other adjusting entries are made during the year. Salaries Payable. At year-end, salaries expense of dollar 23, 500 has been incurred by the company not yet paid to employees. Interest Payable. At its December 31 year-end, the company owes dollar650 of interest on a line-c 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 t incurred dollar 1, 275 in annual interest that is neither recorded nor paid. The company intends to interest on January 7 of the next year.