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 $3,480 in salaries that will be paid next month. The Salaries Expense unadjusted balance as of December 31 is 59,400. Adjustment Type: Salaries Expense Salaries Payable