On Dec 31, 2018, while auditing the accounting records for the last two years, an error is found. At the end of 2017, the company failed to accrue sales salaries of $45,000. Instead, when the employees were paid on Jan 15, 2018 they recorded the following journal entry: Wages/Salaries Expense Cash $45,000 $45,000 What is the correcting journal entry that should be made on Dec 31, 2018, before the books are closed