On December 31, Year 1, BIG Company had accrued salaries of $9,800. Required a. Record in general journal format the adjustment required as of December 31, Year 1. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet ces Record the adjusting entry for salaries payable. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal