Question: As of December 31, salaries of $9,000 are earned by employees but not yet paid. The company has earned (but not recorded) $950 of interest revenue for the year ended December 31. The interest payment will be received next year. The company has incurred (but not recorded) interest expense of $5,000 for the year ended December 31. The company will pay the interest next year. Prepare adjusting entries for the year ended December 31.