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The following three separate situations require adjusting journal entries to prepare financial statements as of April 30. For each situation, present both: The Apri! 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 Services 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. Exercise 3-3 Adjusting and paying accrued expenses P3 b. As of April 30, $3,000 of interest expense has accrued on a note payable. The full interest payment of Check (b) May 20, Interest Expense, $6 $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 a Tuesday, which means that the employees had worked two days since the last payday. The next payday is May 3