On December 31, 2016, $300 of salaries has been accrued. (Salaries before accrued amount totalled $26,000.) The next payroll to be paid will be on February 3, 2017, for $6,000. Do the following:
a. Journalize and post the adjusting entry (use T accounts).
b. Journalize and post the reversing entry on January 1.
c. Journalize and post the payment of the payroll. Cash has a balance of $15,000 before the payment of payroll on February 3, 2017.