Brief Exercise 3-11 Record the adjusting entry for salaries payable (LO3-3) Fighting Irish Incorporated pays its employees $5,320 every two weeks ($380/day). The current two-week pay period ends on December 28, 2021, and employees are paid $5,320. The next two-week pay period ends on January 11, 2022, and employees are paid $5,320. Required: 1. Record the adjusting entry on December 31, 2021. 2. Calculate the 2021 yearend adjusted balance of Salaries Payable (assuming the balance of Salaries Payable before adjustment in 2021 is $0). Complete this question by entering your answers in the tabs below. Required 1 Required 2 Record the adjusting entry on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry on December 31, 2021. Note: Enter debits before credits General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general journal Required: 1. Record the adjusting entry on December 31, 2021. Required 1 late the 2021 yearend adjusted balance of Salaries Payable (assuming the balance of Salaries Payable before adjustment in 2021 is $0). Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate the 2021 year-end adjusted balance of Salaries Payable (assuming the balance of Salaries Payable before adjustment in 2021 is $0). Ending balance