(a)	Wages paid during 20-1 are $20,080.
(b)	Wages earned but not paid (accrued) as of December 31, 20-1, are $280.
(c)	On January 3, 20-2, payroll of $840 is paid, which includes the $280 of wages earned but not paid in December.

Required:

1.	Prepare the entries without making a reversing entry.
2.	Prepare the entries with the use of a reversing entry.