Fighting Irish Incorporated pays its employees $$5,460$ every $2$ weeks $($ $$390$ per day$).$ The current two$-$week pay period ends on

December $28,2026,$ and employees are paid $$5,460.$ The next $2-$week pay period ends on January $11,2027,$ at which point

employees will be paid $$5,460.$ Prior to adjustment, Salaries Expense is $$146,800.$ The balance of Salaries Payable before adjustment

in $2026$ 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.