Employees of the Deco House were paid on Friday, December 27 for the five days ending on December 27. The next payday is Friday, January 3rd. Employees work 5 days a week, Monday to Friday. The weekly payroll amounts to $3,800. The appropriate adjusting journal entry to be made on Tuesday, December 31, assuming the companys year-end is December 31, would include a credit to Salaries Payable in the amount of