Adjusting Entries for Accrued Salaries Garcia Realty Co. pays weekly salaries of $29,000 on Friday for a five-day workweek ending ending on that day. a. Journalize the necessary adjusting entry at the end of the accounting period assuming that the period ends on Wednesday. Salaries Expense Salaries Payable 23,200 X 5,800 X Feedback Check My Work Learning Objective 2. b. Journalize the necessary adjusting entry at the end of the accounting period assuming that the period ends on Thursday. Salaries Expense Salaries Payable Feedback Check My Work Some types of services used in earning revenues are paid for after the service has been performed. In such cases, the expense is increased. When does the accounting period end? Multiply the daily amount times this number of days to obtain the accrual amount in each situation. Leaming Objective 2.