ABC Company's yearend is October 31, 2022. Monthly payroll of $12,000 is paid on the 20th of each month. The salaries earned by employees from October 21 to 31, 2021 total $8,000. Required: Prepare i) the necessary adjusting entry for October 31, 2022, ii) the reversing entry, required for November 1, 2022, and iii) the subsequent November 20 payroll. A- B