On the basis of the following data, $($a$)$ journalize the adjusting entries at December $31,$ the end of the current fiscal year, and $($b$)$ journalize the reversing entries on January $1,$ the first day of the following year:

Sales salaries are uniformly $$11,750$ for a five$-$day workweek, ending on Friday. The last payday of the year was Friday, December $26.$

Accrued fees earned but not recorded at December $31,$ $$51,300.$