Answer the questions for each of the following independent situations on Accounting Changes and Errors.

Trask Companys bookkeeper did not accrue salaries payable at the end of 2019 in the amount of $18,000. This mistake was discovered in January after the year-end closing but before the bi-weekly payroll was paid.

1. Provide the type of accounting change or identify the error for this situation.

2. Provide the type of reporting approach for the adjustment for this situation.

3. Prepare the correcting journal entry. Ignore taxes