Birch Park Senior Center has a weekly payroll of $20.000. December 31 falls on Thursday, and Birch Park Senior Center will pay its employees the following Monday (January 4) for the previous full week. Assume Birch Park Senior Center has a five-day workweek and has an unadjusted balance in Salaries Expense of $610,000. Read the reguirements: Requirement 1. Record the adfusting entiy for accrued salaries on December 31 . (Record debits first, then credits. Select the explanation on the lastine of the joumat entry lable.) Requirement 2. Post the adjusting entry to the accounts involved, and show their balances affer adjustments. Post the adlustment to the two accounts using a Dec,31 posting reference, and then calculate and enter Requirements 1. Record the adjusting entry for accrued salaries on December 31 . 2. Post the adjusting entry to the accounts involved, and show their balances after adjustments. 3. Record the journal entry for payment of salaries made on January 4 Requirement 2. Post the adjusting entry to the accounts involved, and show their balances after adjustments