Current Attempt in Progress

At December $31,2024,$ Cullumber Company made an accrued expense adjusting entry of $$1,300$ for salaries. On January $4,2025,$ it paid salaries of $$5,000$ : $$1,300$ for December salaries and $$3,700$ 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.$)$

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