Can't solve these 2 adjustments


1.
Month end was exactly one quarter of the way through a pay period. No wages have been paid yet, but on the next pay day the salaries paid will be: 11,900.00

2.
Office Equipment: 30,100.00
Accumulated Amortization at start of period: 15,000.00
Salvage Value: 100.00
Useful Life: 6 years
Adjust for whole year

1.
Month end was exactly one quarter of the way through a pay period. No wages have been paid yet, but on the next pay day the salaries paid will be: 11,900.00

Debit salaries expense and credit salaries payable 2975 (11900/4)
2.
Office Equipment: 30,100.00
Accumulated Amortization at start of period: 15,000.00
Salvage Value: 100.00
Useful Life: 6 years
Adjust for whole year
Debit Dep expense credit acc dep 5000 [(30100-100)/6]