At December 31, the unadjusted trial balance of H&R Tacks reports Salaries and Wages Payable of $0 and Salaries and Wages Expense of $17,000.Employees have been paid for work done up to December 27, but the $1, 300 they have earned for December 28-31 has not yet been paid or recorded. Prepare the adjusting journal entry on December 31. (If no entry is required for a transaction/event. select "No Journal Entry Required" in the first account field.) Prepare the T-accounts for each account, enter the unadjusted balances, post the adjusting journal entry, and report the adjusted balance