Charger Inc. had the following items that require adjusting entries at the end of the year

a. Charger pays its employees $5,000 every Friday for a 5-day work week. This year December 31 falls on a Wednesday.

b. Charger earned income of $800,000 for the year for tax purposes. Its effective tax rate is 35%. These taxes must be paid by April 15 of next year.

c. Charger borrowed $280,000 with a note payable dated August 1. This note specifies 6%. The interest and principal are due on March 31 of the following year.

d. Charger's president earns a bonus equal to 10% of income in excess of $650,000. Income for the year was $800,000. This bonus is paid in May of the following year and any expense is charged to wages expense

	Prepare the adjusting journal entries to record these transactions at the end of the current year.
Dec. 31
	(Record accrued wages)
Dec. 31
	(Record accrued income taxes)
Dec. 31
	(Record accrued interest)
Dec. 31
	(Record accrued wages)