At December $31,2024,$ Sheridan Company made an accrued expense adjusting entry of $$1,900$ for salaries. On January $4,2025,$ it paid salaries of $$5,300$ : $$1,900$ for December salaries and $$3,400$ for January salaries.

$($a$)$

Prepare the December $31$ adjusting entry. $($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Date Account Titles

Debit

Credit

Dec. $31$

$($To accrue salaries at year end$)$

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