Fighting Irish Incorporated pays its employees $3,780 every two weeks ($270 per day). The current two-week pay period ends on December 28, 2024, and employees are paid $3,780. The next two-week pay period ends on January 11, 2025, at which point employees will be paid $3,780. Prior to adjustment, Salaries Expense is $147,400. The balance of Salaries Payable before adjustment in 2024 is $0.

Determine the accounts to be adjusted on December 31, the amount of the adjustment, and the ending balances. Assume no adjustments were previously made during the year.