Record $7,700 of services performed for customers who paid immediately in cash. Note: Enter debits before credits. General Journal Debit Credit 7,700 7,700 Date January 10 Cash Accounts Payable Record $2,660 of salaries paid for the first half of the month. Note: Enter debits before credits. Date General Journal Debit Credit January 16 Salaries and Wages Payable 2,660 Salaries and Wages Expense 2,660