The net income of Steinbach & Sons, a department store, decreased sharply during 2009. Mort Steinbach, owner of the store, anticipates the need for a bank loan in 2010. Late in 2009, Steinbach instructs the store's accountant to record a $2,000 sale of furniture to the Steinbach family, even though the goods will not be shipped from the manufacturer until January 2010. Steinbach also tells the accountant to make the following December 31, 2009, adjusting entries: Salaries owed to employees...........................$900 Prepaid insurance that has expired.................$400