Assume that prior not the adjustments in SE 7, salaries Expense had a debit balance of $1,800 and Salaries Payable had a zero balance. Prepare a T account for each of these accounts. Enter the beginning balance; post the adjustment for accrued salaries, the appropriate closing entry, and the reversing entry; and enter the transaction in the T accounts for a payment of $480 for salaries on April 3.