A company has 10 employees who each earn $500 per week for a 5-day week that begins on Monday. The employees are paid each Friday, for the work done that week. December 31 falls on a Tuesday , and all 10 employees worked that day. (a) Prepare the required adjusting journal entry to record accrued salaries on December 31. (b) Prepare the journal entry to record the payment of salaries on January 3.