Pelican Inc. made a December 31 adjusting entry to debit Salaries and Wages Expense and credit Salaries and Wages Payable for $2,700. On January 2, Pelican paid the weekly payroll of $5,000. Prepare Pelican's (a) January 1 reversing entry, (b) January 2 entry (assuming the reversing entry was prepared), and (c) January 2 entry (assuming the reversing entry was not prepared).