Brief Exercise $3-24($Algo$)$ Determine financial statement effects of salaries owed $($LO$3-3)$

Fighting Irish Incorporated pays its employees $$3,220$ every two weeks $($$$230/$day$).$ The current two$-$week pay period ends on December $28,2024,$ and employees are paid $$3,220.$ The next two$-$week pay period ends on January $11,2025,$ and employees are paid $$3,220.$

Required:

Determine the financial statement effects of the adjusting entry for salaries owed on December $31,2024.($Amounts to be deducted should be entered with minus sign.$)$