Assume that Best Buy made a December 31 adjusting entry to debit Salaries Expense and credit Salaries Payable for $3,600 for one of its departments. On January 2, Best Buy paid the weekly payroll of $6,000. Prepare Best Buy’s

(a) January 1 reversing entry;

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

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