Adjusting Entries for Accrued Salaries Garcia Realty Co. pays weekly salaries of $46,000 on Friday for a five-day workweek ending on that day. a. Journalize the necessary adjusting entry at the end of the accounting period assuming that the period ends on Monday. Salaries Expense Salaries Payable 27,600 27,600 b. Journalize the necessary adjusting entry at the end of the accounting period assuming that the period ends on Tuesday. Salaries Expense Salaries Payable