On January 9, a company pays $7,192 for salaries, of which $1,276 was reported as Salaries and Wages Payable on December 31. Indicate all accounts increased or decreased as well as dollar amounts when payment occurs. (Enter accounts in alphabetical order.) $ 1,276 The transaction of January 9 decreases Salaries and Wages Payable increases Salaries and Wages Expenses $ 5,916 and decreases Cash