Transaction and adjustment data for Doty Company for the calendar year end is as follows: 1. December 24 (initial salary entry): $12,000 of salaries earned between December 1 and December 24 are paid. 2. December 31 (adjusting entry): Salaries earned between December 25 and December 31 are $3,000. These will be paid in the January 8 payroll. 3. January 8 (subsequent salary entry): Total salary payroll amounting to $8,000 was paid. (a1) (To record initial entry.) (To record adjusting entry.) (To record closing entry.) (To record subsequent entry.)