A company's two employees earned a total of \(\$ 225\) per day for a five-day week that begins on Monday and ends on Friday. They were paid for the week ended Friday, December 28, and both worked a full day on Monday, December 31. January 1 of the next year was an unpaid holiday, but the employees all worked on Wednesday, Thursday, and Friday, January 2, 3, and 4. Journalize the yearend adjusting entry to record the accrued wages and the entry to pay the employees on January 4.