5. Carter, Inc. paid salaries expense of $292,000 during 2016. However, additional salaries of $14,000 had been earned by employees, but not paid or recorded at December 31, 2016 by Carter. A) What is the effect on the accounting equation of the adjusting entry necessary at December 31, 2016? 6. Calzone, Inc. signs a 9% 4-month $50,000 loan with Reliable Bank on October 1, 2016. Determine the effects on the accounting equation for the following items: A. The signing of the loan on October 1, 2016 by Calzone, Inc. B. The recording of the interest on December 31, 2016 by Calzone, Inc.