Adjustments Activity 4.a Using T-accounts to Analyze Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid or Accrual. Calculate the adjusted balance and use a Bal. post reference to show the ending balance of each account. Employees earned $4,300 in salaries that will be paid next month. The Salaries Expense unadjusted balance as of December 31 is $11,600. Adjustment Type: Salaries Expense Salaries Payable