On December 31,2018,Absolute Services Company Prepared the Following Accrual Adjustment $\begin{array}{|c|r|c|}\hline \text { Salaries Expense } & 1,000 & \\\hline \text { Salaries Payable } & & 1,000 \\\hline\end{array}$

On December 31,2018,Absolute Services Company prepared the following accrual adjustment:
$\begin{array}{|c|r|c|}\hline \text { Salaries Expense } & 1,000 & \\\hline \text { Salaries Payable } & & 1,000 \\\hline\end{array}$
The company paid salaries amounting to $1,500 on January 7,2019 for the two-week pay period that ended on January 6,2019.Journalize the entries for January 1,2019 and January 7,2019,assuming the company uses reversing entries.Omit explanations.