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 2831 has not yet been paid or recorded. 1. 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.)