60) Ellis Service Companyr had the following unadjusted batances at December 31. 2016: Salaries Payable. $0; Salaries Expense, $12,000. The following transactions took place on December 31, 2016: Accrued Salaries Expense, $5,000 Closed the Salaries Expense account. The following transaction took place on Januaryr 4, 2017': Paid salaries of $6.000. This payment included $5,000 that was accrued on December 31, 2016 and $1,000 for the first few days in January 201?. 1} Prepare the journal entry for Januaryr 4. 2017. assuming that reversingl entries were not made