Please have this answered with an explanation! Thank you!

Pine Park Senior Center has a weekly payroll of $12,500. December 31 falls on Monday, and Pine Park Senior Center will pay its employees the following Monday (January 7) for the previous full week. Assume Pine Park Senior Center has a five-day workweek and has an unadjusted balance in Salaries Expense of $560,000. Read the requirements. To accrue salaries expense. Requirement 2. Post the adjusting entry to the accounts involved, and show their balances after adjustments. Post the adjustment to the two accounts using a "Dec. 31" posting reference, and then calculate and enter the ending balance of the accounts using a "Bal." posting reference on the appropriate side of each account. Requirement 3. Record the journal entry for payment of salaries made on January 7. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)