Flagg records adjusting entries at its December $31$ year$-$end. At December $31,$ employees had earned $$8,800$ of unpaid and unrecorded salaries. The next payday is January $3,$ at which time $$22,000$ will be paid. Prepare the journal entry on January $3$ to record payment assuming the adjusting and reversing entries were made on December $31$ and January $1.$