2018 Dec. 31 Accrued Salaries Expense at December 31, $8,500. 31 Closed the Salaries Expense account. 2019 Jan. 1 4 Reversed the accrued salaries. (Requirement 3 only) Paid salaries of S9,100. This payment included the Salaries Payable amount, plus $800 for the first few days of January. PrintDone