s have taken place during the end of 2016 and beginning of 2017 (Click the icon to view the transactions) Requirements The T accounts have been opened for you. Enter the Salaries Payable and Salaries Expense unad usted balances at December 31, 2016. 2. Journalize the entries assuming Building Inspection Services does not use reversing entries. Do not record the reversing entry on Jan. 1. Post to the accounts. 3. Journalize the entries assuming Building Inspection Services uses reversing entries. Do not forget to record the reversing entry on Jan. 1. Post to the accounts. Compare the balances with Requirement 2 balances. 2016 Dec. 31 31 Accrued Salaries Expense at December 31, $5,500. Closed the Salaries Expense account. 2017 Reversed the accrued salaries. (Requirement 3 only) Paid salaries of $6,300. This payment included the Salaries Payable amount, plus S800 for the first few days of January. Jan. 1 4