I was wondering which accounts I credit and debit for the following questions

a. Accrued salaries expenses are $120. Salaries expense is included in the administration expenses.

b. Motor vehicle depreciation for the period is $75.

c. Accrued interest on loan for the accounting period is $88.

d. Fred took $95 worth of merchandise home for personal consumption.

My answers.

a. Debit administration expenses 120 Credit Salaries Expense Payable 120

b. Debit Depreciation Expense 75 Credit Accumulated Depreciation 75

c. Debit Interest Expense 85 Credit Interest Payable 85

d. Credit Inventory 95 but I don't know what account to debit or if inventory is debited or credited

I would debit something in owners equity

Your answers on (a) - (c) look good (but check your dollar amount on (c)). Also, on (a) the debit might be to a more specific account, such as "Salaries Expense", although if your Income Statement simply has "Administrative Expenses" as a single account, then you're OK as is.

For (d) it depends on who Fred is. If he's an owner, I concur with Brentyg1's answer. An owner taking company assets home for personal use is a form of dividend, or owner's draw. If ol' Fred has some other relationship to the company--an employee, or vendor, say--post back and we'll discuss.