A cоmpаny's emplоyees eаrn а tоtal of $28,750 per week for a 5-day work week that begins on Monday and ends on Friday, payday is Friday. December 31 of Year 1 is a Tuesday, and all employees worked that day; January 1 is also a workday. a) Prepare the required adjusting journal entry to record accrued salaries on Tuesday, December 31, Year 1.b) Prepare the journal entry to record the payment of salaries on Friday, January 3, Year 2. **Do not have to use Dr or Cr when entering in the account name*** Do not use "$" for amounts.***Use Salaries not Wages.*** Date Account Debit Credit December 31 [salexp] [exp] [salpay] [pay] January 3 [salexp1] [exp2] [salpay1] [pay2] [cash] [cash1]