On December 31, 20X1, $300 of salaries has been accrued. (Salaries before accrued amount totaled $26,000.) The next payroll to be paid will be on February 3, 20X2, for $6,000. Please 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.

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