At December 31, the unadjusted trial balance of H&R Tacks reports Salaries and Wages Payable of $0 and Salaries and Wages Expense of $10,000. Employees have been paid for work done up to December 27, but the $1,100 they have earned for December 2831 has not yet been paid or recorded.

1. How would you Prepare the adjusting journal entry on December 31.

2. How would you Prepare the T-accounts for each account, enter the unadjusted balances, post the adjusting journal entry, and report the adjusted balance.