At December 31, 2024, Blossom Company made an accrued expense adjusting entry of $1,000 for salaries. On January 4, 2025, it paid salaries of $3,500: $1,000 for December salaries and $2,500 for January salaries. (a) Your answer is correct. 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 O for the amounts. List all debit entries before credit entries.)