On December $31,$ Year $1,$ BIG Company had accrued salaries of $$9,000.$

Required

a$.$ Record in general journal format the adjustment required as of December $31,$ Year $1.$

b$.$ Show the effect of above adjustment in a horizontal statements model.

c$-1.$ Determine the amount of net income BIG would report on the Year $1$ income statement, assuming that BIG received $$22,800$ of cash revenue.

c$-2.$ What is the amount of net cash flow from operating activities for Year $1?$

d$.$ What amount of salaries payable would BIG report on the December $31,$ Year $1,$ balance sheet?