=+EX 3-13 Adjusting entries for accrued salaries obj. 2

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a. Amount of entry: $2,220 The wages payable and wages expense accounts at October 31, after adjusting entries have been posted at the end of the first month of operations, are shown in the following T accounts:

Wages Payable Wages Expense Bal. 3,175 Bal. 93,800