Journalize the following adjusting entry on December $31.$ Salaries accrued: operations salaries, $$7,900$; officers salaries, $$5,200$; office salaries, $$1,300.$ The payroll taxes are immaterial and are not accrued. If an amount box does not require an entry, leave it blank. Journalize the following adjusting entry on December $31$: Vacation pay, $$27,000.$