Portions of the salaries expense account of a business follow:

Account Salaries Expense Account No$.62$

Balance

Date Item Post. Ref. Dr$.$ Cr$.$ Dr$.$ Cr$.$

$20$Y$6$

Dec. $27(1)2922,0001,200,000$

$31(2)3013,2001,213,200$

$31(3)311,213,200$

$20$Y$7$

Jan. $1(4)3213,20013,200$

$2(5)3324,00010,800$

Indicate the nature of the entry $($payment$,$ adjusting, closing, reversing$)$ from which each numbered posting was made.

Journalize the complete entry from which each numbered posting was made.