On December 31, 2018, Absolute Services, Inc $$\begin{array} { | c | r | r | } \hline \text { Salaries Expense } & 1,000 & \\\hline \text { Salaries Payable } & & 1,000 \\\hline\end{array}$$

On December 31, 2018, Absolute Services, Inc. prepared the following accrual adjustment:
$$\begin{array} { | c | r | r | } \hline \text { Salaries Expense } & 1,000 & \\\hline \text { Salaries Payable } & & 1,000 \\\hline\end{array}$$ 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.