Assume that Best Buy made a December 31 adjusting entry to debit Salaries and Wages Expense and credit Salaries and Wages Payable for \$4,391 for one of its departments, On January 2, Best Buy paid the weekly payroll of \$7,250. Prepare Best Buy's (a) January 1 reversing entry; (b) Jamuary 2 entry (assuming the reversing entry was prepared); and (c) January 2 entry (assuming the reversing entry was not prepared). (Credit account titles are cytamatically indented when ameunt is entered. Do not indent manuolly. If no entry is required, select "No entry" for the occount tities and enter o for the omounts. List all debit entries before credit entries.)