Ellis service company had the following unadjusted balance at December 31 2016 salaries payable 0 salaries expense 12,000 the following transactions took place on December 31 2016 accursed salaries expense 5000 Closed the salaries expense account The following transaction took place on January 4, 2017 Paid salaries of 6000 this payment include 5000 that was accused on December 31 2016 and 1000 for the first few days of January 2017 Prepare the journal entry for January 4 2017 assuming the reversing entries were not made