Assume that salaried employees of Mayer, Incorporated, earn 2 weeks of vacation per year. The salaried employees earn a total of $160 each pay period. Mayer's first payroll of the year is on January 7. Prepare the January 7 journal entry for Mayer by selecting the account names from the drop-down menus and entering the dollar amounts in the debit or credit columns. Journal entry worksheet Assume that salaried employees of Mayer, Inc., earn 2 weeks of vacation per year. The salaried employees earn a total of $160 each pay period. Mayer's first payroll of the year is on January 7 . Note: Enter debits before credits