Journalize the adjusting entry needed at December 31 for each situation. Use the Chart of Accounts to review account names! Employees earned $1,300 in salaries that will be paid next month. Date Accounts and Explanation Debit Credit Incurred interest expense of $2,900 Date Accounts and Explanation Debit Credit The unadjusted balance of Office Supplies at Dec. 31 is $5,300 and at year end the office supplies on hand totaled $1,500 Date Accounts and Explanation Debit Credit