Juniper Park Senior Center has a weekly payroll of $$20,000.$ December $31$ falls on Thursday, and Juniper Park Senior Center will pay its employees the following Monday $($January $4)$ for the previous full week. Assume Juniper Park Senior Center has a five$-$day workweek and has an unadjusted balance in Salaries Expense of $$540,000.$

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$.31,,,],[,,,],[,,,],[,,,],[,,,]]$

Requirement $2.$ Post the adjusting entry to the accounts involved and show their balances after adjustments.

Post the adjustment to the two accounts using a "Dec. $31"$ posting reference, and then calculate and enter the ending balance of the accounts using a "Balance." posting reference on the appropriate side of each account.

Salaries Payable $$

Salaries Expense

$\backslash$table$[[$Salaries Expense$],[$Unadjusted Balance $540,000],[$