A company has four office employees who each earn $100 per day for a five-day workweek that ends on Friday. The employees are paid every Friday. The last payday of the year is Friday, December 26. The office employees worked on Monday, Tuesday, Wednesday, and Friday (December 29, 30, and 31 and again on January 2). Prepare the journal entries that would be required on December 31 and January 2 to record the accrual and salary expense respectively.