As of April 30, $3000 of interest expense has accrued on a note payable. The full interest payment of $9000 on the note is due on May 20. Prepare the required adjusting entry if any.

Every weekday, mr. jones bikes from his home to his job. sometimes he rides along two roads, the long route that is shown by the solid lines. other times, he takes the shortcut shown by the dashed line. how many fewer kilometers does mr. jones bike when he takes the shortcut instead of the long route?