Record adjusting journal entries for each of the following for year ended December 31. Assume no other adjusting entries are made during the year. Salaries Payable. At year-end, salaries expense of $17,000 has been incurred by the company, but is not yet paid to employees. Interest Payable. At its December 31 year-end, the company owes $325 of interest on a line-of-credit loan. That interest will not be paid until sometime in January of the next year. Interest Payable. At its December 31 year-end, the company holds a mortgage payable that has incurred $950 in annual interest that is neither recorded nor paid. The company intends to pay the interest on January 7 of the next year.