The following three situations require adjusting journal entries to prepare financial statements as of April 30, 2020. For each situation, present the adjusting entry and the entry that would be made to record the payment of the accrued liability during May 2020.

a. The company has a $370,000 note payable that requires 0.3% interest to be paid each month on the 20th of the month. The interest was last paid on April 20 and the next payment is due on May 20.

b. The total weekly salaries expense for all employees is $13,600. This amount is paid at the end of the day on Friday of each week with five working days. April 30 falls on a Thursday this year, which means that the employees had worked four days since the last payday. The next payday is May 1.

c. On April 1, the company retained a lawyer at a flat monthly fee of $3,600. This amount is payable on the 12th of the following month.