The first audit of the books of Fenimore Company was made for the year ended December 31, 2010. In examining the books, the auditor found that certain items had been overlooked or incorrectly handled in the last 3 years. Instructions Prepare the journal entries necessary in 2010 to correct the books for the following items, assuming that the books have not been closed. Disregard effects of corrections on income tax. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2. Round your answers to 0 decimal places. If no entry is required enter "No Entry" for the account and 0 for the amount.) 2. At the end of 2009, the company failed to accrue sales salaries of $45,000