A company has four employees each who earn $$160$ a day. They work Monday through Friday and are paid at the end of the day on Friday of each five$-$day work week. September $30$ falls on a Wednesday, which means that the employees had worked three days since the last payday. The next payday is October $2.$

A$.$ Prepare the September $30$ adjusting journal entry.

B$.$ Prepare the entry to record the payment of the October $2$ payroll, including the accrued expenses. Assume the company does NOT use reversing entries.