At December $31,2024.$ Sunland Compamy made an accrued expense adjusting entry of $$2,900$ for salaries. On January $4,2025,$ it paid

salaries of $$5,400$:$$2,900$ for December salaries and $$2,500$ for January salaries.

$($a$)$

Prepare the December $31$ adjusting entry. $($Credit account titles are automatically indented when amount is entered. Do not indent

manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit

entries.$)$

Date

Account Titles

Debit

Credit

Dec. $31$

$($To accrue salaries at year end$)$