Splish Brothers Inc. made a December 31 adjusting entry to debit Salaries and Wages Expense and credit Salaries and Wages Payable for $2,460, On January 2, Splish Brothers paid the weekly payroll of $5,660 (a) Prepare Splish Brothers's January 1 reversing entry. (List debit entry before credit entry. Credit occount tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts)