Birch Park Senior Center has a weekly payroll of $$20,000.$ December $31$ falls on Monday, and Birch Park Senior Center will pay its

employees the following Monday $($January $7)$ for the previous full week. Assume Birch Park Senior Center has a five$-$day workweek

and has an unadjusted balance in Salaries Expense of $$590,000.$

Read the requirements.

Requirement $1.$ Record the adjusting entry for accrued salaries on December $31.($Record debits first, then credits. Select the

explanation on the last line of the journal entry table.$)$