On December 31, 2014, Axle Services prepared the following accrual adjustment: 
Axle paid salaries amounting to $200 on January 07, 2015 for salaries due in 2014. Journalize the entries for January 1, 2015 and January 7, 2015, assuming Axle uses reversing entries.
Definitions:
General Systems Theory
A theoretical framework that studies systems—a set of interconnected parts—as wholes, understanding their principles, organization, and interrelations.
Biological Processes
Fundamental processes that occur within living organisms to maintain life, including respiration, digestion, and reproduction.
MRI's Brief Therapy
A short-term psychological treatment developed by the Mental Research Institute that focuses on practical solutions to specific problems.
Behavioral Interactions
The ways in which individuals or groups act and react to each other in a social setting.
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