Thomas and Associates, a law firm, accrued $4,000 for four days of wages on December 31. On January 7, it paid two weeks of wages, totaling $10,000, to employees. The company·s fiscal year-end is December 31. Prepare the journal entries for the accrued wages on December 31, the reversing entry at the beginning of the new fiscal year, and the payment on January 7. Omit explanations.