On December 31, 2014, the CFO approved a bonus expense to a current employee for $10,000. However, due to adjustment on performance evaluation during the first week of January 2015, the actual amount of bonus that was paid out to such employee was $12,000 on January 11, 2015. What Journal Entries would be, if applicable, on the dates below: a. December 31, 2014 b. January 11, 2015 (Assuming 2014 accounting book is closed)