Engel Company closes its accounts on December 31 each year. The company works a five-day work week and pays its employees every two weeks. On December 31 Engel accrued $ 4,700 of salaries payable. On January 9 of the following year the company paid salaries of $ 15,000 cash to employees. Prepare entries using the financial statement effects template to

(a) accrue the salaries payable on December 31; and

(b) record the salary payment nine days later on January 9.