Pelican Company made a December 31 adjusting entry to debit Salaries Expense and credit Salaries Payable for $3,600. On January 2, Pelican paid the weekly payroll of $6,000. Prepare Pelican’s

(a) January 1 reversing entry;

(b) January 2 entry (assuming the reversing entry was prepared); and

(c) January 2 entry (assuming the reversing entry was not prepared).