Review the journal entry you prepared in Requirement 1. SALARIES PAYABLE Balance Date Item Post. Ref. Debit Credit Debit Credit 2016 0 Dec. 31 Dec. 31 Balance (d) SALARIES EXPENSE Balance Date Item Post. Ref. Debit Credit Debit Credit 2016 Dec. 31 2,400 Balance (d) Dec. 31 Date Accounts and Explanation Debit Credit (d) Dec. 31 1,080 Salaries Expense Salaries Payable To accrue salaries expense. 1,080