Juniper Park Senior Center has a weekly payroll of $$12,500.$ December $31$ falls on Tuesday, and Juniper Park Seni Center will pay its employees the following Monday $($January $6)$ for the previous full week. Assume Juniper Park Senior Center has a five$-$day workweek and has an unadjusted balance in Salaries Expense of $$610,000.$

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

Requirements

Record the adjusting entry for accrued salaries on December $31.$

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

Record the journal entry for payment of salaries made on January $6.$