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.

Journal entry worksheet

Note: Enter debits before credits.