On December 31, 2012, $300 of salaries has been accrued. (Salaries before the accrued amount totaled $24,000.) The next payroll to be paid will be on February 3, 2013, for $6,300. 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 $12,500 before the payment of payroll on February 3.