1. Wages are uniformly $66,000 for a five-day workweek, ending on Friday. The last payday of the year was Thursday, June 27. 2. Accrued fees earned but not recorded at June 30, $25,000. a. Using the above data, journalize the adjusting entries at June 30, the end of the current fiscal year. If an amount box does not require an entry, leave it blank.