Current Attempt in Progress At December 31, 2021, Sandhill Company made an accrued expense adjusting entry of $1,820 for salaries. On January 4, 2022, it paid salaries of $3,280: $1,820 for December salaries and $1.460 for January salaries (a) Prepare the December 31 adjusting entry. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To accrue salaries at year-end)