On December 31,2018,Action Services Company Prepared the Following Accrual Adjustment $\begin{array}{|c|r|c|}\hline \text { Salaries Expense } & 1,000 & \\\hline \text { Salaries Payable } & & 1,000 \\\hline\end{array}$

Essay

On December 31,2018,Action Services Company prepared the following accrual adjustment:
$\begin{array}{|c|r|c|}\hline \text { Salaries Expense } & 1,000 & \\\hline \text { Salaries Payable } & & 1,000 \\\hline\end{array}$
Action uses reversing entries.Prepare the reversing entry on January 1,2019.Omit explanation.