A. on april 1, the company retained an attorney for a flat monthly fee of $3,500. payment for april legal services was made by the company on may 12.b. a $900,000 note payable requires 12% annual interest, or $9,000, to be paid at the 20th day of each month. the interest was last paid on april 20, and the next payment is due on may 20. as of april 30, $3,000 of interest expense has accrued. 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. required: 1. the above three separate situations require adjusting journal entries to prepare financial statements as of april 30. 2. for each situation, present both: i. the april 30 adjusting entry. ii. the subsequent entry during may to record payment of the accrued expenses.