Use the following information to answer questions 1-5. The Aggie Graphies Company was organized on January 1, 2021. The trial balance before adjustment at December 31,2022 contained the following account balances: Analysis reveals the following additional data: (Assume the books are only closed at year end) (A) The $2,700 balance in Supplies Expense represents supplies purchased in January. At December 31, there was $1,200 of supplies on hand. (B) The note payable was issued on September 1. It is a 3\% 6-month note. (C) The balance in Prepaid Insurance is the premium paid on a one-year policy, dated March 1, 2022. (D) Consulting Fees are credited to revenue when received. At December 31, consulting fees of $1,000 had been collected but the services had not yet performed. (E) The equipment was purchased on January 1,2091 . It has a 10-year useful life and no salvage value. 6. The expense account, Salaries Expense, has an unadjusted balance of $151,000 on Thursday, December 31,2022 The company operates five days a week with a daily payroll of \$4,000. Employees are paid every Saturday for the workweek just completed (Monday through Friday). Determine the correct ending balance in Salaries Payable and Salaries Expense after the correct adjusting entry is made at year end