PLEASE SHOW ALL WORK and actually explain, very confused

Prior to adjustment at August 31, Salaries Expense has a debit balance of $262,730. Salaries owed but not paid as of the same date total $2,440. a. Journalize the adjusting entry to record accrued salaries as of August 31. If an amount box does not require an entry, leave it blank. b. Indicate the amount at which Salaries Expense would be included in the closing entry on August 31 and whether it would be a debit or credit