1question two parts thank you!

What journal entry would correct the following situation? The CFO needs to record a payroll accrual as of 9/30/21 for the next payday totaling $100,000 which is on 10/7/21. After providing the journal entry, list whether net income increases or decreases as a result of this journal entry. What journal entry would correct the following situation? The fair value of investments available for sale increased $25,000. After providing the journal entry, list whether net income increases or decreases as a result of this journal entry