Required a. Record in general journal format the adjustment required as of December 31, Year 1. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 1 Record the adjusting entry for salaries payable. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal On December 31, Year 1, BIG Company had accrued salaries of $8,200. Required a. Record in general journal format the adjustment required as of December 31, Year 1. (If no entry is required for a transaction/event. select "No journal entry required" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debil Credit b. Show the effect of above adjustment in a horizontal statements model. (Enter any decreases to account balances and cash outflows with a minus sign. In the Cash Flow column, use the initials OA to designate operating activity, IA for investing activity, FA for financing activity, NC for net change in cash, and NA for Not affected by the event.) BIG COMPANY Horizontal Statements Model for Year 1 Liabilities Stockholders" Income Statement Event Assots Salaries Payable Equity Retained Earnings Statement of Cash Flows +Revenue Expenses Net Income 1. c-1. Determine the amount of net income BIG would report on the Year 1 income statement, assuming that BIG received $23,300 of cash revenue. Net income c-2. What is the amount of net cash flow from operating activities for Year 1? Net cash flow from operating activities d. What amount of salaries payable would BIG report on the December 31, Year 1, balance sheet? Salaries payable