Problem Four (4points) The accounting manager for High Test lab Services discavers 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 staft in the New Accounts Division properly deserved a bonus payout of \\( \\$ 3,000,000 \\) hecause they landed two very significant accounts in late November. The cash payout would be included in the employoes' paychecks on January 15, 2019. Accordingly, the \\( \\$ 3 \\) million should have been recorded in December, 2018 through the following entry: Salary Expense Salary Liability 000,000 \\( 3,000,000 \\) The accountant failed to make this entry. When the banuses were paic in January, 2019, the accountant made the following entry: Salary Expense \\( 3,0610,000 \\) Cash 3, 000,000 If the books are still open for 2019, what correcting entry (it any; should the accounting manager make to correct the error in 2019