On December 31, 2021, $ 400 of salaries has been accrued. (Salary expense before the accrual adjustment totaled $ 26 comma 000.) The next payroll to be paid will be on February 3, 2022, for $ 6 comma 000. Do the following: a. Journalize and post the adjusting entry (use T accounts). b. Journalize and post the reversing entry on January 1. c. Journalize and post the payment of the payroll. Cash has a balance of $ 15 comma 000 before the payment of payroll on February 3, 2022. Part 2 (Record debits first, then credits. Exclude explanations from journal entries.) Question content area bottom Part 1 a. Journalize the adjusting entry. Date Account Titles Debit Credit Dec. 31 (a)