The direction or exercise of authority over subordinate or other organizations with

ADCON

Explanation: ADCON, which stands for Administrative Control, is a type of command authority under the army responsible for administration and support functions. It is not a war fighting authority, like tactical control, or operational control. It is normally exercised over personnel and other elements that ensure successful mission completion.

A. Dr Interest expense $5,000

Cr Interest payable $5,000

B. Dr Utilities expense $360

Cr Utilities payable$360

Explanation:

A. Preparation of the Journal entry to Record the interest accrued at year-end.

Dec 31

Dr Interest expense $5,000

Cr Interest payable $5,000

($60,000 principal × .10 rate × 10 months/12 months = $5,000)

(To record interest accrued at year-end)

B. Preparation of the Journal entry to Record the utilities incurred at year-end.

Dec 31

Dr Utilities expense $360

Cr Utilities payable$360

(To record utilities incurred at year-end)