Assuming that the firm did not record a reversing entry for salaries payable, what entry is required when salaries of $6000 are paid on January 3?

Help Seve & E Year rnded Deceeber 31, 2819 Accounts Receivable Allewance for Doubtful Accounts 35,200.00 78,000.8 86,e0.00 78,800.89 3,600.80 1,880.60 3,975.00 14,400.8 12,200.e6 1,999.00 Accumulated Depr--Harehouse Equipment 9,600.00 Notes Payable-Bank Social Security Tax Peyabie Federal Unemployment Tax Payable 12,009.80 State Unenployment Tex Peyaole 5,000.80 108,684.00 Phi11ip Tucker, Capital 56,009.00 56,000.00 Phi11ip Tucker, Drawing Sales Returns and Allowances Purchases Returns and Allowance 653,778.8 53,778.09 653,778.a0 10,009.80 350,809. 10,000.00 350,800.00 9,200.80 86,00. 78,000." 86,000.00 78,000.00 16,000.00 75.000.00 ,000.00 Telephone Expense Salaries Expense Payrol1 Taxes Expense 165,009.09 5,808.00 165,000.8e 268,888.00 13,000.80 9,228.00 4,980.00 2,880.00 Depr. t-pense arehouse Eauprent Uncoliectible Accounts Expense Interest Expense 2,800.00 2,800.80 839,680.00 58,60.0 5192,0675 5192,8650 5823,847.50 5923,847.50 685,267.59 5740,978.09 238,588.00 5182,86s.sa 740,978.00 $740,978.00 $238,584.00 $238,58.00