20. At December 31, accrued salaries payable totaled $3,500.

On January 10, total salaries of $8,000 are paid,

(a) Assume that reversing entries are made at January 1. Give the January 10 entry, and indicate the Salaries Expense ac¬

count balance after the entry is posted,

(b) Repeat part

(a)assuming reversing entries are not made?