At December 31, the unadjusted trial balance of H&R Tacks reports Salaries and Wages Payable of $0 and Salaries and Wages Expense of $29,000. Employees have been paid for work done up to December 27, but the $1,200 they have earned for December 2831 has not yet been paid or recorded. Required: 1. Prepare the adjusting journal entry on December 31. 2. Prepare the T-accounts for each account, enter the unadjusted balances, post the adjusting journal entry, and report the adjusted balance. Journal entry worksheet 1 Record the adjusting entry on December 31. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal Required 1 Required 2 Prepare the T-accounts for each account, enter the unadjusted balances, post the adjusting journal entry, and report the adjusted balance. Salaries and Wages Payable Salaries and Wages Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal.