On December 31, Year 1, BIG Company had accrued salaries of $8,900. Required a. Record in general journal format the adjustment required as of December 31, Year 1. b. Show the 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 $26,300 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? Complete this question by entering your answers in the tabs below. 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.) Journal entry worksheet Note: Enter debits before credits