I need help understanding how to input information into a journal

Silicon Chip Company's fiscal year-end is December 31. At the end of 2021, it owed employees $41,000 in salaries that will be paid on January 7, 2022.

help me understand how to make an adjusting entry to record accrued salaries, a reversing entry on January 1, 2022, and an entry to record the payment of salaries on January 7, 2022. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)