Q4 Here are the month-end balances from Payroll Reports 12/31/2019 Balan 01/31/2020 Balance PTO Liability 13,000.00 12,000.00 Here is from the payroll report. PTO payout due to termination on 01/15/2020 3,000.00 JE # 1 Prepare a JE to record PTO Payout paid on 01/15/2020 Date GL Account Name Debit Credit JE # 2 How much was the PTO Expense in Jan 2020? Prepare a JE to record the PTO Accrual Date GL Account Name Debit Credit