Fighting Irish Incorporated pays its employees $4,200 every two weeks ( $300 per day). The current two-week pay period ends on December 28,2024 , and employees are paid $4,200. The next two-week pay period ends on January 11,2025 , at which point employees will be paid $4,200. Prior to adjustment, Salaries Expense is $145,000. 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