Green Park Senior Center has' a weekly payroll of $$10,000.$ December $31$ falls on Thursday, and Green Park Senior Center will pay its employees the following Monday $($January $4)$ for the previous full week. Assume Green Park Senior Center has a five$-$day workweek and has an unadjusted balance in Salaries Expense of $$510,000.$

Read the requirements.

Requirement $1.$ Record the adjusting entry for accrued salaries on December $31.($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[$Dec$.31,$Salaries Expense,,$],[,$Salaries Payable,,$],[,,,],[,,,]]$