Assume that an adjusting entry was made on November 30, 2018 for earned, but unpaid employee salaries of $260 which represented 2 days of salaries earned for November 29-30.

On December 5, the employees are paid for five days. Record the journal entry on December 5 assuming that reversing entries ARE used by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns.

Journal entry worksheet