Mr. Mike Darling operates an advertising business called A Advertising. He had the following adjustments for the month of December 2018

Prepare the journal entries for the above transactions. Do not enter dollar signs or commas in the input boxes. Round your answers to the nearest whole number. \begin{tabular}{|l|l|l|l|} \hline & To accrue salaries & & \\ \hline \hline Dec 31 & \multirow{2}{*}{} & & \\ \hline & & & \\ \hline & To accrue revenue eamed & & \\ \hline \hline \end{tabular}