2. The company pays their employees every other Friday. The last pay date for 2018 was December 28, 2018. On that day, the company paid and recorded salary expense of $39,000. Between December 28 and December 31, employees earned additional amounts of $14,000 which will be paid on January 4, 2019. Between January 1 and January 3, employees earned additional amounts of $5,000 which will also be paid on January 4, 2019. a. Record the adjusting entry necessary at December 31, 2018. ASSETS LIABILITIES OWNERS' EQUITY Retained Earnings Cash Adjustment