1.Noble Company has 10 employees who are each paid $200 per day for a 5-day workweek. The employees are paid every Friday. This year the accounting period ends on Tuesday. What is the December 31 adjusting journal entry Noble Company should make to accrue salaries owing?

2.Prepare the December 31 adjusting entry to record $450 of earned but unpaid salaries.

3.During the year ended December 31, 2015, clients paid fees in advance for accounting services amounting to $45,000. These fees were recorded in an account called Unearned Accounting Service Revenue. If $30,000 of these fees are still unearned on December 31, 2015, what is the required December 31 adjusting entry?