On April $1,$ the company hired an attorney for April for a flat fee of $$3,500.$ Payment for April legal services was made by the company on May $12.$

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 $20.$

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 a Tuesday, which means that the employees had worked two days since the last payday. The next payday is May $3.$

The above three separate situations require adjusting journal entries to prepare financial statements as of April $30.$ For each situation, present both the April $30$ adjusting entry and the subsequent entry during May to record payment of the accrued expenses.