Fill in the t$-$accounts for each situation and label each transaction as Deferrals$/$Prepaid$,$ Accrual, or Depreciation. Use Unadj. Bal. as the label for the opening balance of each account. Calculate the adjusted balance and use a Bal. posting reference to show the ending balance of each account. Enter each transaction on the first available line in the T$-$Account.

Employees earned $$4,810$ in salaries that will be paid next month. The Salaries

Expense unadjusted balance as of December $31$ is $$9,300.$

Adjustment Type:

Salaries Expense

Salaries Payable