Fighting Irish Incorporated pays its employees $4,200 every two weeks ($300/ day). The current two-week pay period

Question:

Fighting Irish Incorporated pays its employees $4,200 every two weeks ($300/ day). The current two-week pay period ends on December 28, 2012, and employees are paid $4,200. The next two-week pay period ends on January 11, 2013, and employees are paid $4,200.
(1) Record the adjusting entry on December 31, 2012.
(2) Record the payment of salaries on January 11, 2013.
(3) Calculate the 2012 year-end adjusted balance of Salaries Payable (assuming the balance of Salaries Payable before adjustment in 2012 is $0)?