On December 31, 2012, $290 of salaries has been accrued. (Salaries before the accrued amount totaled $24,500.)

Question:

On December 31, 2012, $290 of salaries has been accrued. (Salaries before the accrued amount totaled $24,500.) The next payroll to be paid will be on February 3, 2013, for $6,200. Please do the following:
a. Journalize and post the adjusting entry (use T accounts).
b. Journalize and post the reversing entry on January 1.
c. Journalize and post the payment of the payroll. Cash has a balance of $15,500 before the payment of payroll on February 3.