Use the following to answer questions 13-14 The company incurs employee salaries of $23,000 for the last week of December which will be paid on January 5th. 13. Record the adjusting entry on December 31st related to the employee salaries 14. $ Account Debit Credit Indicate by how much net income in the income statement is higher or lower if the adjustment in # 13 is not recorded (if lower put "-" in front of your answer).