1. Ducks Corporation mailed invoices totaling $100,000 for payment to several customers for services rendered in 2022 that had not been recorded. Prepare the adjusting entry(ies) required for this transaction.

2. Salaries and wages payable currently has $0 balance. There are 10 employees. Salaries and wages are paid every week on Friday for the current week. Six employees receive $150/day and four employees receive $250/day. December 31 is a Tuesday. Employees do not work weekends. All employees worked the last 2 working days of December. Assume no other adjusting entries have been made this year. Prepare the adjusting entry(ies) required for this transaction.

Assets: , Liabilities:, Equity:, Revenue:, Expenses:, Net Income: