2a. Journalize the following adjusting entry on December 31. Salaries accrued: operations salaries, $6,300; officers salaries, $4,100; office salaries, $1,000. The payroll taxes are immaterial and are not accrued. If an amount box does not require an entry, leave it blank.

Date	Account	Debit	Credit
31	CashOffice Salaries PayableOperations Salaries ExpenseOperations Salaries PayableUnfunded Pension Liability	fill in the blank 158	fill in the blank 159
	Accounts PayableCashOffice Salaries PayableOfficers Salaries ExpenseOfficers Salaries Payable	fill in the blank 161	fill in the blank 162
	CashOffice Salaries PayableOffice Salaries ExpenseOfficers Salaries PayableUnfunded Pension Liability	fill in the blank 164	fill in the blank 165
	Accounts PayableCashSalaries PayableSales Salaries ExpenseVacation Pay Expense	fill in the blank 167	fill in the blank 168

2b. Journalize the following adjusting entry on December 31: Vacation pay, $21,400. If an amount box does not require an entry, leave it blank.

Date	Account	Debit	Credit
31	Accounts PayableCashUnfunded Pension LiabilityVacation Pay ExpenseVacation Pay Payable	fill in the blank 170	fill in the blank 171
	Accounts PayableCashUnfunded Pension LiabilityVacation Pay ExpenseVacation Pay Payable	fill in the blank 173	fill in the blank 174