salaries of 55,000:52,700 for December salaries and 52,300 for January salaries. (3) Your answeris correct Prepare the December 31 adjusting entry. (Credit account titles are automatically indented when amount is entered: Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries (b) Your answeris incorrect: Prepare the December 31 closing entry for salaries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter o for the amounts. List all debit entries before credit entries)