At December $31,2024,$ Crane Company made an accrued expense adjusting entry of $$1,300$ for salaries. On January $4,2025,$ it paid salaries of $$5\mathrm{.}500$ : $$1,300$ for Decenber salarles and $$4,200$ for January salaries.

$($a$)$

Your answer is correct. account titles and enter Ofor the amounts. List all debit entries before credit entries$)$

Date

Account Titles

Debit

Credit

Dec. $31$ Salarles Bopense $$

$$

$$

$$

$$

$($To xcrue salaries at year end$)$Your answer is partially correct.

Prepare the December $31$ closing entry for salaries. $($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 Ofor the amounts. List all debit entries before credit entries.$)$

Date Account Titles

Debit

Credit

Dec. $31$

Salarles Payable $$

$$

$$

$$

$$

$($To close salaries expense$)$