Problem Four (3 points) The accounting manager for High Test Lab Services discovers that the accountant in charge of accounting for payroll made the following error: On December 20, 2018, the President of the Company determined that the sales staff in the New Accounts Division properly deserved a bonus payout of $3,000,000 because they landed two very significant accounts in late November. The cash payout would be included in the employees' paychecks on January 15, 2019. Accordingly, the $3 million should have been recorded in December, 2018 through the following entry: Salary Expense 3,000,000 Salary Liability 3,000,000 The accountant failed to make this entry. When the bonuses were paid in January, 2019, the accountant made the following entry: Salary Expense 3 9,000,000 Cash 3.000,000 if the books are still open for 2019, what correcting entry (if any) should the accounting manager make to correct the error in 2019