A company pays its employees $4,000 each Friday, which amounts to $800 per day for the five-day workweek that begins on Monday. If the monthly accounting period ends on Thursday and the employees worked through Thursday, the amount of salaries earned but unpaid at the end of the accounting period is $3,200. An entry needs to be made for this $3,200 to comply with the accounting principleiconcept of: $800. proper internal controls historical cost full and fair disclosure matching