On December 31, 2014, Axle Services Prepared the Following Accrual $$\begin{array} { | c | r | r | } \hline \text { Salaries Expense } & 1,000 & \\\hline \text { Salaries Payable } & & 1,000 \\\hline\end{array}$$

Essay

On December 31, 2014, Axle Services prepared the following accrual adjustment:
$$\begin{array} { | c | r | r | } \hline \text { Salaries Expense } & 1,000 & \\\hline \text { Salaries Payable } & & 1,000 \\\hline\end{array}$$ Axle uses reversing entries. Prepare the reversing entry that would be prepared on January 1, 2015?