On December 31,Axle Services Posted the Following Accrual Adjustment $$\begin{array} { | l | r | r | } \hline \text { Salary expense } & 1,000 & \\\hline \text { Salary payable } & & 1,000 \\\hline\end{array}$$

Essay

On December 31,Axle Services posted the following accrual adjustment:
$$\begin{array} { | l | r | r | } \hline \text { Salary expense } & 1,000 & \\\hline \text { Salary payable } & & 1,000 \\\hline\end{array}$$ Axle uses reversing entries.What reversing entry would be needed on January 1?
$$\begin{array} { | l | r | r | } \hline \quad\quad\quad&\quad&\quad \\\hline \\\hline\end{array}$$