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Baxter company failed to accrue $30,000 of salary expense at the end of 2017. The salaries expense was recorded as paid in 2018. Ignoring taxes,

Baxter company failed to accrue $30,000 of salary expense at the end of 2017. The salaries expense was recorded as paid in 2018. Ignoring taxes, what journal entry will Baxter make in 2018 to correct this error?

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