Answer:
Apr 30
Dr Legal fees expense	$2,000 
 Cr Legal fees payable $2,000
 
May 12
Dr Legal fees payable	$2,000 
 Cr Cash $2,000	
Apr 30	
D Interest expense	$2,559 
Cr Interest payable $2,559	
May 20
Dr Interest expense	$5,118
Dr Interest payable	$2,559 
Cr Cash $7,677	
Apr 30	
Dr Salaries expense	$3,200 
Cr Salaries payable $3,200	
May 03	
Dr Salaries expense	$4,800 
Dr Salaries payable	$3,200
Cr Cash $8,000
Explanation:
Preparation of the adjusting journal entries to prepare financial statements as of April 30 and the subsequent entry during May to record payment of the accrued expenses.
Apr 30
Dr Legal fees expense	$2,000 
Cr Legal fees payable $2,000
 
May 12
Dr Legal fees payable	$2,000 
Cr Cash $2,000	
Apr 30	
D Interest expense	$2,559 
Cr Interest payable $2,559	
May 20
Dr Interest expense	$5,118
 ($7,677-	$2,559)
Dr Interest payable	$2,559 
Cr Cash $7,677	
Apr 30	
Dr Salaries expense	$3,200 
($8,000*2/5)
Cr Salaries payable $3,200	
May 03	
Dr Salaries expense	$4,800 
($8,000*3/5)
Dr Salaries payable	$3,200
($8,000*2/5) 
Cr Cash $8,000