Appendix 2: Adjusting and reversing entries 1. Sales salaries are uniformly $11,750 for a five-day workweek, ending on Friday. The last payday of the year was Friday. December 26. 2. Accrued fees earned but not recorded at December 31, $51,300. a. Using the above data, journalize the adjusting entries at December 31, the end of the current fiscal year Accrued salaries Accrued fees earned b. Using the above data, journalize the reversing entries on January 1, the first day of the following year Reversing entry Previous Check My Work 4 more Check My Work uses remaining