A company pays its employees $9,800 every two weeks ($700/day). The current two-week pay period ends on December 26, 2021, and employees are paid $9,800. The next two-week pay period ends on January 9, 2022, and employees will be paid $9,800. Record the adjusting entry on December 31, 2021 (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry on December 31, 2021. Note: Enter debits before credits Date Debit General Journal Salaries expense Credit December 31, 2021 12,600 Salarios payable 12,600