Requirements 1 and 2. Using the T-accounts opened for you, insert the unadjusted June 3030 balances. Journalize and post the June 3030 adjusting entries to the accounts. Identify each adjusting entry by letter. Round to the nearest dollar. We will start with Requirement 2, journalizing the journal entries, to assist us in posting to the T-accounts. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. The long-term debt is payable in annual installments of $ 72,000$72,000, with the next installment due on July 3131. On that date, Pack minus Upper N minus ShipPackNShip will also pay one year's interest at 9 %9%. Interest was paid on July 3131 of the preceding year. Make the adjusting entry to accrue interest expense at year-end