Birch Park Senior Center has a weekly payroll of $25,000, December 31 falls on Wednesday, and Birch Park Senior Center will pay its employees the following Monday (January 5) for the previous full week. Assume Birch Park Se a five-day workweek and has an unadjusted balance in Salaries Expense of $590,000. Read the requirements. Record the adjusting entry for accrued salaries or December 31. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) 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 5