ABE3-7 Dresser Company's weekly payroll, paid on Fridays, totals $6,200. Employees work a 5-day week. Prepare Dresser's adjusting entry on Wednesday, December 31, and the journal entry to record the $6,200 cash payment on Friday, January 2. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.) Date Description/Account Debit Credit Dec. 31