[Solved] Alcohols are more effective at inactivating enveloped viruses than naked viruses. Salaries Payable: An account that records amounts owed to employees for work performed but not yet paid, a liability on the balance sheet. Reversing Entries: Journal entries made at the beginning of an accounting period to reverse or cancel out adjusting entries made at the end of the previous accounting period. Accounting Period: A specific time period for which financial information is reported, typically a year, quarter, or month. Transracial Adoptions: The adoption of a child that is of a different race or ethnic background from the adoptive parents, highlighting the diversity within families.