At December 31, the unadjusted trial balance of H&R Tacks reports Salaries and Wages Payable of $0 and Salaries and Wages Expense of $27,000. Employees have been paid for work done up to December 27, but the $1,300 they have earned for December 28 to 31 has not yet been paid or recorded. Required: Prepare the adjusting journal entry on December 31. Post the beginning balances and adjusting entries to the following T-accounts