Record adjusting journal entries for each separate case below for year ended December $31.$

Assume no other adjusting entries are made during the year.

a$.$ Salaries Payable. At year$-$end, salaries expense of $$15,500$ has been incurred by the company, but is not yet pai

b$.$ Interest Payable. At its December $31$ year$-$end, the company owes $$250$ of interest on a loan. That interest will n sometime in January of the next year.

c$.$ Interest Payable. At its December $31$ year$-$end, the company holds a mortgage payable that has incurred $$875$ in that is neither recorded nor paid. The company intends to pay the interest on January $7$ of the next year.