A company$$s employees earn a total of $$10,000$ per week for a $5-$day week that begins on Monday. The employees are paid each Friday. December $31$ of Year $1$ is a Monday, and all employees worked that day.

a$)$ Prepare the required adjusting journal entry to record accrued salaries on December $31,$ Year $1.$

b$)$ Prepare the journal entry to record the payment of salaries on January $4,$ Year $2.$