Whispering Winds Corp. has the following balances in selected accounts on December 31. 2019.

Accounts Receivable $ 0
Accumulated Depreciation-Equipment
Equipment 7,000
Interest Payable Notes Payable 10,100
Prepaid Insurance 2,700
Salaries and Wages Payable 0
Supplies 2500
Unearned Service Revenue 31,200

All the accounts have normal balances. The information below has been gathered at December 31, 2019.

1. Whispering winds Corp. borrowed $10,100 by signing a 12%, one-year note on September 1, 2019.
2. A count of supplies on December 31, 2019, indicates that supplies of $960 are on hand.
3. Depreciation on the equipment for 2019 is $1,300.
4. Whispering Winds Corp. paid $2,700 for 12 months of insurance coverage on June 1, 2019.
5. On December 1, 2019, Whispering Winds Corp. collected $31,200 for consulting services to be performed from December 1, 2019, through March 31, 2020.
6. Whispering Winds Corp. performed consulting services for a client in December 2019. The client will be billed $3,700.
7. Whispering Winds Company pays salaries of $10,320 every Monday for the preceding 5-day week (Monday through Friday). Assume December 31 falls on a Tuesday, so Whispering Winds employees have worked 2 days without being paid at the end of the fiscal year.

Give Dr. salaries and wages expense and Cr. salaries and wages payable.