On December 31, 2021, $400 of salaries has been accrued. (Salary expense before the accrual adjustment totaled $26,000.) The next payroll to be paid will be on February 3, 2022 for $6,000. Do the following:
a. Journalize and post the adjusting entry (use T accounts).
b. Journalize and post the reversing entry on January 1.
c. Journalize and post the payment of the payroll. Cash has a balance of $15,000 before the payment of payroll on February 3, 2022.