Lark Company pays its employees every other Thursday. The last payment made in 2023 was for work completed through December 28th. Employees are compensated for five-day work weeks, and the total bi-weekly payroll has averaged about $82,500. What adjusting entry will will Lark make for salaries at the end of this year? What entry will Lark make when employees are paid on January 11, 2024, the first payroll of the year, if no reversing entry is made