(a) Weekly salaries of 9,000 are paid on MOnday for the preceding week. June 30 20x1, was a Wednesday.
Dr. salries expense 5400
Cr. Salaries payable 5400

(b) A one-year note payable for 30,000 is due on December 31, 20x1. The 13,5% note was signed on December 31, 20x0. All interest will be paid on the due date.
Dr. interest income 405,000
Dr. Inrest Payable 405,000

(c) Montly rent on a branch location is 6000. Rent for June will be paid on July 15.

Rent expense 6000
rent income 6000

reversing
(a)Salaries payable 5400
Salaries Expense 5400

(b) inrest payable 405,000
interest income 405,000

(c) rent income 6000
rent expense 6000

I am assuming you year end is June 30
A - correct

B -
Dr. Interest Expense 2,025
Cr. Interest Payable 2,025
Calculation: 30,000 x .135 x 6 / 12 = 2,025

C-
Dr. Rent expense 6000
Cr. Rent payable 6000

reversing
A - correct

B -
Dr. Interest Payable 2,025
Cr. Interest Expense 2,025

C-
Dr. rent payable 6000
Cr. Rent expense 6000