It's Fun Playhouse has a weekly payroll of $5,750. December 31 is on a Thursday. It's Fun Playhouse will pay its employees the following Monday, January 5 for the previous week. It's Fun Playhouse has a 5-day workweek: a. Record the adjusting entry for accrued salaries on December 31. b. Record the journal entry for payment of salaries made on January 5. Date Description December 31 Salaries Expense Salaries Payable January 5 Debit Credit