I need help with transaction number 8. "Record the adjusting entry for salaries."

The general ledger of Red Storm Cleaners at January 1, 2021, Includes the following account balances: Credits Debits $17,500 7,500 3,500 12,500 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals $ 4,000 6,000 22,500 8,500 $41,000 $41,000 The following is a summary of the transactions for the year: 1. March 12 Provide services to customers, $55,000, of which $20,500 is on account. 2. May 2 Collect on accounts receivable, $17,500. 3. June 30 Issue shares of common stock in exchange for $4,000 cash. 4. August 1 Pay salaries of $6,000 fron 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $12,500. 6. October 19 Purchase equipment for $7,500 cash. 7. December 30 Pay $1,200 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued salaries at year-end amounted to $20,700. Depreciation for the year on the equipment is $4,500. Office supplies remaining on hand at the end of the year equal $1,100. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet balance sheet emaining on hand at the end of the year equal $1,100. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Prepare the journal entries for transactions. (If no entry is required for a transaction/event, se account field.) View transaction list Journal entry worksheet