On December 31, 2013 the Adjusted Trial Balance of the High

On December 31, 2013 the adjusted trial balance of the High Country Match Service shows the following selected data:
Accounts Receivable, $7,000
Service Revenue, $60,000
Salaries and Wages Expense, $10,500
Salaries and Wages Payable, $2,500
Insurance Expense, $4,800
Income Tax Expense, $6,400
Income Taxes Payable, $2,400
Analysis indicates that adjusting entries were made for (a) $7,000 of commission revenue earned but not billed, (b) $2,500 of accrued but unpaid salaries and wages, and (c) $2,400 of income tax expense accrued but not paid.
Instructions
(a) Prepare the closing entries at December 31, 2013.
(b) Prepare the reversing entries on January 1, 2014.
(c) Enter the adjusted trial balance data in T-accounts. Post the entries in (a) and (b) and rule and balance the accounts.
(d) Prepare the entries to record (1) the collection of the accrued service revenue on January 8, (2) payment of the income taxes on January 10, and (3) payment of all the salaries due ($3,000) on January 15.
(e) Post the entries in (d) to the temporary accounts.
(f) What is the salaries and wages expense for the month of January 2014?