Hickory Park Senior Center has a weekly payroll of $15,000. December 31 falls on Monday, and Hickory Park Senior Center will pay its employees the following Monday (January 7) for the previous full week. Assume Hickory Park Senior Center has a five-day workweek and has an unadjusted balance in Salaries Expense of $620,000. 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.) 2. Post the adjusting entry to the accounts involved, and show their balances after adjustments