Fighting Irish Incorporated pays its employees $5,600 every two weeks ($400/day). The current two-week pay period ends

Question:

Fighting Irish Incorporated pays its employees $5,600 every two weeks ($400/day). The current two-week pay period ends on December 28, 2015, and employees are paid $5,600. The next two-week pay period ends on January 11, 2016, and employees are paid $5,600.
(1) Record the adjusting entry on December 31, 2015.
(2) Record the payment of salaries on January 11, 2016.
(3) Calculate the 2015 year-end adjusted balance of Salaries Payable (assuming the balance of Salaries Payable before adjustment in 2015 is $0).