Final answer:
The adjusting journal entry for accrued salaries at year-end is a debit to Accrued Salaries Expense and a credit to Accrued Salaries Payable for the amount of $815.
Step-by-step explanation:
The adjusting journal entry for accrued salaries at year-end is as follows:
- Debit Accrued Salaries Expense: $815
- Credit Accrued Salaries Payable: $815
This entry is made to recognize the expense of the accrued salaries and the corresponding liability for the unpaid salaries at the end of the year.