a company is in its first month of operations. the company pays total salaries to its employees of $600 per day. for the first four weeks of january (28 days), the company paid its employees $16,800 cash. for the final three days in january, employees earn $1,800 in additional salaries that will not be paid until february 4. what adjusting entry would be made at the end of january? post the adjusting entry for the scenario provided