The balance in the salaries expense account before adjustment on December 31, 2019 is $52,000. The amount of accrued salaries for December 30 and 31 is $500. What account should be debited in the journal (1) and for what amount to record the adjusting entry for accrued salaries based on this information? (Hint: It is not always necessary to consider the balances in accounts when making certain adjusting entries.) JOURNAL Page 25 Date Description Debit Post. Ref. Credit Adjusting Entries 12/31 (1) ? (2) ? Salaries Expense $52,000 O Salaries Payable $52,000 Salaries Payable $500 Salaries Expense $500 The balance in the salaries expense account before adjustment on December 31, 2019 is $52,000. The amount of accrued salaries for December 30 and 31 is $500. What account should be credited in the journal (2) and for what amount to record the adjusting entry for accrued salaries based on this information? (Hint: It is not always necessary to consider the balances in accounts when making certain adjusting entries.) JOURNAL Page 25 Date Description Debit Credit Post. Ref. Adjusting Entries 12/31 (1) ? (2) Salaries Payable $500 Salaries Expense $500 Salaries Payable $52,000 Salaries Expense $52,000