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An adjusting entry was made on year-end December 31 to accrue salary expense of $1,800. Assuming the company does not prepare reversing entries, which of

An adjusting entry was made on year-end December 31 to accrue salary expense of $1,800. Assuming the company does not prepare reversing entries, which of the following entries would be prepared to record the $4,200 payment of salaries in January of the following year?

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