Brennan and Associates, a law firm, accrued $$6,800$ ?for four days of wages on December $31.$ ?On January $7,$ ?it paid two weeks of wages, totaling: $$17,000,$ ?to employees. The company's fiscal year$-$end is December $31.$ ?Prepare the journal entries for the accrued wages on December $31,$ ?the reversing entry at the beginning of the new fiscal year, and the payment on January $7.$

What is the journal entry for this transaction? Omit explanation. $($Record debits first, then oredits. Erclude cxplanations from any journal entries.$)$

Prepare the journal entry to record the accrued wages on December $31.$

$\backslash$table$[[$Account$,$December $31,],[$Wages Expense,$$6,800,],[$Wages Payable,,$$6,800$