13. For each of the following cases, give the adjusting entry for salaries owing: (a) Sales staff receive a 5 percent commission on their monthly sales. In May, they sold $26 000 worth of goods for which they are to be paid on June 30. The date of the adjustment is May 31. (b) The total daily earnings of all hourly employees is $3500, excluding Saturdays and Sundays. They are paid every Friday. What will the adjusting entry be if the financial statements are prepared as at the end of the work day on Wednesday?