> Problems GroupA P11-25A Journalizing and posting liabilities The general ledger of Seal-N-Ship at June 30, 2018, the end of year, includes the following account nces before payroll and adjusti 0 $ 114,000 Accounts Payable Interest Payable Salaries Payable Employee Income Taxes Payable FICA-OASDI Taxes Payable FICA-Medicare Taxes Payable 0 0 Federal Unemployment Taxes Payable State Unemployment Taxes Payable 7,200 210,000 Unearned Rent Revenue Long-term Notes Payable The additional data needed to develop the payroll and adjusting entries at June 3V as follows a. The long-term debt is payable in annual installments of $42,000, with the nen installment due on July 31. On that date, Seal-N-Ship will also pay one years in est at 9%. Interest was paid on July 31 of the preceding year. Make the adjustin entry to accrue interest expense at year-end. b. Gross unpaid salaries for the last payroll of the fiscal year were $4,700. Assume that employee income taxes withheld are $910 and that all earnings are subject OASDI c. Record the associated employer taxes payable for the last payroll of thefisal we $4,700. Assume that the earnings are not subject to unemployment compensthie taxes d. On February 1, the company collected one year's rent of $7,200 in ad