Consider the following situations:

View the situations.

Assume the company records adjusting entries monthly. Journalize the adjusting entries needed as of January $31.($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

a$.$ Total salaries for all employees is $$3,100$ per month. Employees are paid on the $1$ st and $15$ th of the month.

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Jan$.31],[,,,],[,,,],[,,,],[,,,]]$