e. Accrued Salaries Expense at December 31, 2023 Requirements $350 1. Open T-accounts using the balances in the unadjusted trial balance. 2. Prepare the adjusting entries and post to the T-accounts. 3. Prepare the adjusted trial balance. 4. Prepare the income statement, the statement of retained earnings, and the report form. 5. Prepare the closing entries and post to the T-accounts. 6. Prepare a post-closing trial balance. 7. Calculate the current ratio for the company.