Below, accrue for payroll for the last week of the year: Mary 8 hours, Max 12 hours. Include snip of the adjusting journal entry. Note: since these wages are not PAID, they are not accounted for on any of the above forms (cash will be paid in the year subsuquent). Below, accrue for payroll for the last week of the year: Mary 8 hours, Max 12 hours. Include snip of the adjusting journal entry. Note: since these wages are not PAID, they are not accounted for on any of the above forms (cash will be paid in the year subsuquent)