In the year 2018, a government institution paid salaries to some employees as follows: a) December salaries for the year 2018 QR 450,000. b) It is decided to reserve 50,000 riyals of the salaries of the month of December for one of the employees until the employee appears before a committee of inquiry and discipline. Later, the committee decided to deduct 10,000 riyals from the employee's salary and pay the rest of the salary. c) Salary for January 2019 Amount of QR 50,000 in advance for one employee. d) On 30 January 2019, the salary paid in advance was treated in December 2018. Required: Prepare the journal entries to record the previous transactions occurred during December 2018 and January 2019