On December 31, Year 1, BIG Company had accrued salaries of $8,300. Required a. Record in general joumal format the adjustment required as of December 31, Year 1. (If no entry is required for a transoction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Recond the adjusting entry for salaries payable. Notest Enter debits before credte. b. Show the effect of above adjustment in a horizontal statements model. (Enter any decreases to account balances and cash outflows with a minus sign. In the Statement of Cash Flows column, use the initials OA to designate operating activity, IA for investing activity, FA for financing activity, and NC for net change in cash. Not all cells require input.) c-1. Determine the amount of net income BIG would report on the Year 1 income statement, assuming that BIG recelved $29,900 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